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It1, COMMISSION OF THE EUROPEAN COMMUNITIES 
COM(92) 122 final 
Brussels* 1 Apr!I 1992 
Proposal for a 
COUNCIL REGULATION (EEC) 
amending Regulation No 2658/87 on the tariff 
and statistical nomenclature and on the Common Customs Tariff 
(presented by the Commission) 
4 
EXPLANATORY MEMORANDUM 
Council Regulation (EEC) No 2658/87 of 23 July 1987 
has established, with effect from January 1988, a 
goods nomenclature called the Combined Nomenclature 
(CN) to meet the requirements both of the Common 
Customs Tariff and of the external trade statistics 
of the Community. 
On the basis of the Combined Nomenclature, the 
Commission has established an integrated tariff of 
the European Communities known as "Taric". The 
Taric not only forms the basis for the national 
user tariffs applied in the Member States, but also 
serves as the basis for the gathering of statistics 
in respect of third country imports. Under the 
present terms of Regulation (EEC) No 2658/87 
provision is made for national subdivisions to 
appear at the ninth digit between the CN codes 
(seventh and eighth digits) and the Taric 
subdivisions (tenth and eleventh digits). 
This means that the natural progression of the 
codes required for Community purposes through the 
Harmonized System, the Combined Nomenclature and 
Taric, is interrupted for national statistical 
reasons. This has led to difficulties, at Community 
level, with regard to the automation of customs 
procedures and use of the Single Administrative 
Document (SAD). 
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4. In order to avoid these difficulties and ensure a 
more coherent hierarchical structure of the codes 
used, it is considered that arrangements should be 
made for any national subdivisions to appear after 
the Taric subdivisions. This requires an amendment 
to Regulation (EEC) No 2658/87. 
5. The draft Regulation will serve as an accompanying 
measure of the Internal Market, but it is proposed 
that its application should be deferred until 1st 
January 1994 in order to allow Member States time 
to implement the new provisions. 
1 
Proposal for a Council Regulation (EEC) 
amending Regulation No 2658/87 on the tariff 
and statistical nomenclature and on the Common Customs Tariff 
THE COUNCIL OF THE EUROPEAN COMMUNITIES, 
Having regard to the Treaty establishing the European Economic Community 
and In particular Article 113 thereof, 
Having regard to the proposal from the Commission, 
Whereas Council Regulation (EEC) No 2658/87 of 23 July 1987(1), as last 
amended by Regulation (EEC) No , of (2), establishes a goods 
nomenclature called the combined nomenclature; 
Whereas the Commission established an Integrated tariff of the European 
Communities, hereinafter referred to as the "Taric", based on the combined 
nomenclature; 
(1) OJ L 256, 7.9.1987, p. 1. 
(2) 
Rue de lo Loi 200 - B-1049 Brussels - Belgium 
Telephone: direct line 235.42.57 exchange 235.11.11 - Telex COMEU B 21877 - Telegraphic oddress COMEUR Brussels - Telefax 235.65.01 
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Whereas in Articles 3 and 5 of the abovement ioned regulation It is 
specified that Member States may Insert national statistical subdivisions 
after the codes used for combined nomenclature subheadings but before the 
codes used to identify the Tarlc subdivisions applied at the Community 
level; 
Whereas the differences, caused by these arrangements, between the external 
trade nomenclatures and the goods codes of Member States creates 
difficulties with regard to the automation, at Community level, of customs 
procedures and the use of the single administrative document. As a result, 
authorisation to include national statistical subdivisions after the 
combined nomenclature should be withdrawn. 
Whereas, as Community law stands at present, the possibility, provided for 
by Article 5 (3) of the above mentioned regulation, to Insert national 
subdivisions after the Taric subdivisions must, however, be maintained; 
Member States who so wish, may also use these subdivisions to code national 
external trade statistics requirements. 
Whereas in order to obviate these difficulties and to ensure a more 
coherent hierarchical structure of trie codes used In this field It is 
appropriate to ensure that any national subdivisions be Introduced after 
; the Tarlc subdivisions; 
Whereas, account should also be taken of the expiry of the provisions laid 
down in Article 5 (4) of the abovementIoned regulation; 
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HAS ADOPTED THIS REGULATION : 
Article 1 
i 
J-Regulation (EEC) No 2658/87 Is hereby amended as follows : 
a) Article 3 (2), (3) and (4) shall be replaced by the following: 
"2. The Tarlc subheadings shall be Identified by the 9th and 10th 
digits which, together with the code numbers referred to in 
paragraph 1, form the Tarlc code numbers. In the absence of a 
Community subdivison, the 9th and 10th digits shall be "00". 
3. Exceptionally, an additional Tarlc code of four characters may be 
used for the application of specific Community measures which are 
not coded, or not entirely coded, at the 9th and 10th digit 
level". 
b) Article 5 (3) and (4) shall be replaced by the following : 
"3. Member States may Insert subdivisions for national purposes after 
the Tarlc subheadings. Identifying codes shall be assigned to 
such subdivisions in accordance with Regulation (EEC) No 
2793/86." 
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Article 2 
This Regulation shall enter into force on the third day following its 
publication In the Official Journal of the European Communities. 
It shall be applied with effect from 1 January 1994. 
This Regulation shall be binding in Its entirety and directly applicable In 
a I I Member States. 
Done at Brussels, For the Council 
The President 

ISSN 0254-1475 
COM(92) 122 final 
DOCUMENTS 
EN 17 02 
Catalogue number: CB-CO-92-134-EN-C 
ISBN 92-77-42405-2 
Office for Official Publications of the European Communities 
Lr2985 Luxembourg