Commission Regulation (EC) No 1949/2003 of 3 November 2003 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
Date: 2003-11-03
Institutions: European Commission
Subjects: Combined Nomenclature, common customs tariff, customs regulations, tariff nomenclature

5.11.2003

EN

Official Journal of the European Union

L 287/15

COMMISSION REGULATION (EC) No 1949/2003

of 3 November 2003

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

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(4)

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EEC) No 2658/87 of 23
July 1987 on the tariff and statistical nomenclature and on the
Common Customs Tariff (1), as last amended by Commission
Regulation (EC) No 2176/2002 (2), and in particular Article
9(1)(a) thereof,

Whereas:

(1)

(2)

(3)

In accordance with the Combined Nomenclature, set out
in Annex I to Regulation (EEC) No 2658/87, certain
vegetable-based sauces are to be classified under heading
2103, whereas prepared or preserved vegetables fall
within Chapter 20.

To make easier the distinction between products to be
falling
classified under heading 2103 and products
within Chapter 20, Commission Regulation (EC) No
288/97 of 17 February 1997 amending Annex I to
Council Regulation (EEC) No 2658/87 on the tariff and
statistical nomenclature and on the Common Customs
Tariff and repealing a number of regulations on classifi-
cation (3) inserted additional note 1 to Chapter 21 of the
Combined Nomenclature. That additional note lays
down a distinction criterion based on the passing
through a standardised metal wire sieve. The criterion
was fixed to a minimum of 80 % by weight of ingredi-
ents passing through a metal sieve in order to consider
the product as a sauce.

According to the harmonised system explanatory note
to heading 2103, part A, the term ‘sauces’ also includes
certain preparations, based on vegetables or fruit, which
are mainly liquids, emulsions or suspensions, and some-
times contain visible pieces of vegetables or fruit. Those
preparations differ from prepared or preserved vegeta-
bles and fruit of Chapter 20 in that they are used as
to food or in the
sauces,
preparation of certain food dishes, but are not intended
to be eaten by themselves.

i.e. as an accompaniment

(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ L 331, 7.12.2002, p. 3.
(3) OJ L 48, 19.2.1997, p. 7.

a new type of

Nowadays
vegetable-based sauce
containing visible and identifiable lumps of vegetables or
fruit, but where less than 80 % by weight of the ingredi-
ents pass through the sieve, is presented and put on the
market as a sauce. By virtue of additional note 1 to
Chapter 21 of the Combined Nomenclature, that type of
sauce cannot be regarded as a sauce of heading 2103,
whereas in accordance with the nomenclature of the
harmonised system classification as sauce would be
possible (4).

Therefore it appears appropriate and necessary to delete
additional note 1 to Chapter 21 of
the Combined
Nomenclature.

It should be noted that it was not possible to reach an
agreement to amend the text of heading 2103 in the
harmonised system nomenclature as regards classifica-
tion of sauces or to adapt additional note 1 to Chapter
21 of the Combined Nomenclature which is established
on the basis of the harmonised system.

Regulation (EEC) No 2658/87 should therefore be
amended accordingly.

The measures provided for in this Regulation are in
the Customs Code
accordance with the opinion of
Committee,

(5)

(6)

(7)

(8)

HAS ADOPTED THIS REGULATION:

Article 1

Additional note 1 to Chapter 21 of the Combined Nomencla-
ture set out in Annex I to Regulation (EEC) No 2658/87 is
deleted.

Article 2

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

(4) See Decision of the HS Committee, October 1999 (Oriental Sweet

and Sour Sauce).

L 287/16

EN

Official Journal of the European Union

5.11.2003

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

Done at Brussels, 3 November 2003.

For the Commission

Frederik BOLKESTEIN

Member of the Commission