Proposal for a Council Regulation amending Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
Date: 2000-03-28
Institutions: European Commission
Subjects: Combined Nomenclature, contraception, import, plastics, tariff exemption

COMMISSION OF THE EUROPEAN COMMUNITIES

Brussels, 28.03.2000
COM(2000) 136 final

Proposal for a

COUNCIL REGULATION

amending Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical
nomenclature and on the Common Customs Tariff

(presented by the Commission)

EXPLANATORY MEMORANDUM

According to the Common Customs Tariff, when condoms are made of rubber they
are classified under Chapter 40 as "hygienic articles, of rubber". As such, they are
exempt from import duties.

When they are made of polyurethane, condoms are classified under Chapter 39 of the
Combined Nomenclature as "other articles, of plastics", and as such are subject to
import duties of 6.5%.

is therefore desirable, on public health grounds,

that condoms made of
It
polyurethane should benefit from the same tariff treatment as those made of rubber.
The proposed Regulation would therefore autonomously exempt
them from
customs duties.

In the light of the foregoing,
No 2658/87 should be amended accordingly.

it

is proposed that Council Regulation (EEC)

1.

2.

3.

4.

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Proposal for a

COUNCIL REGULATION

amending Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical
nomenclature and on the Common Customs Tariff

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular
Article 26 thereof,

Having regard to the proposal from the Commission1,

Whereas:

(1)

(2)

(3)

Council Regulation (EEC) No 2658/872 established a nomenclature of goods called
the "Combined Nomenclature", which provides for an exemption from tariff duties for
rubber condoms, which fall under Chapter 40.

Polyurethane condoms fall under Chapter 39 and are therefore subject
customs duty of 6.5%.

to a

On public health grounds, it is in the interest of the Community to autonomously
to polyurethane condoms. The
extend this exemption from customs duties
Combined Nomenclature
should therefore be
amended accordingly,

law referring to it

and the

HAS ADOPTED THIS REGULATION:

Article 1

A reference to a footnote (2) is hereby added to column 3 for CN code 3926 90 99 in
to
Chapter 39, Section VII of Part Two, Schedule of Customs Duties, of Annex I
Regulation (EEC) No 2658/87. The text of footnote (2) is as follows: "Customs duty is
autonomously suspended, for an indefinite period, for sheath contraceptives of polyurethane
(Taric Code 3926 90 99 60)".

1

2

OJ C
OJ L 256, 7.9.1987, p. 1. Regulation last amended by Regulation (EC) No 254/2000 (OJ L 28, 3.2.2000,
p. 16).

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This Regulation shall enter into force on the twentieth day following that of its publication in
the Official Journal of the European Communities.

Article 2

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels,

For the Council
The President

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FINANCIAL STATEMENT

1.

TITLE OF OPERATION

for a Council Regulation amending Annex I

Proposal
to Regulation (EEC)
No 2658/87 on the tariff and statistical nomenclature and on the Common Customs
Tariff

2.

BUDGET HEADING INVOLVED

Chapter 12 Article 120

3.

LEGAL BASIS

Article 26 of the Treaty

4.

DESCRIPTION OF OPERATION

Autonomous exemption from duties for certain products falling under Chapter 39 of
the Combined Nomenclature

5.

FINANCIAL IMPACT

Product falling under heading ex 3926 90 99. It is very difficult to estimate the loss
of own resources involved since we do not have tariff statistics on imports of this
product. Nevertheless, judging by the information provided by the requesting country
and by imports of rubber products to that country as a proportion of total imports to
the EU, and not taking account of any tariff preferences granted to certain trade
partners, the loss of own resources involved may be estimated at a maximum of
EUR 300 000 for 2000.

6.

FRAUD PREVENTION MEASURES

– Application of the normal measures under the Community Customs Code.

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