Commission Regulation (EC) No 949/2006 of  27 June 2006  amending Annex I to Council Regulation (EEC) No 2658/87 on the Tariff and Statistical Nomenclature and on the Common Customs Tariff
Date: 2006-06-27
Institutions: European Commission
Subjects: Combined Nomenclature, common customs tariff, customs regulations, meat, offal, salted product, tariff nomenclature

28.6.2006

EN

Official Journal of the European Union

L 174/3

COMMISSION REGULATION (EC) No 949/2006

of 27 June 2006

amending Annex I

to Council Regulation (EEC) No 2658/87 on the Tariff and Statistical

Nomenclature and on the Common Customs Tariff

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty
Community,

establishing the European

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) and in particular Article 9(1)(a)
thereof,

Whereas:

(5)

(6)

(1)

(2)

(3)

By Commission Regulation (EC) No 535/94 of 9 March
1994 amending Annex I to Council Regulation (EEC) No
2658/87 on the Tariff and Statistical Nomenclature and
on the Common Customs Tariff (2) Additional Note 8
was inserted in Chapter 2 of the Combined Nomen-
clature in order to clarify the classification of salted
falling under CN Code
meat and edible meat offal
0210 (meats and edible meat offal, salted,
in brine,
dried or smoked; edible flours and meals of meat and
meat offal).
In 1995 this Additional Note was
renumbered Additional Note 7.

Additional Note 7 was amended by Commission Regu-
lation (EC) No 1871/2003 of 23 October 2003
amending Annex I
to Council Regulation (EEC) No
2658/87 on the Tariff and Statistical Nomenclature and
on the Common Customs Tariff (3) to clarify, in the light
of case-law of the European Court of Justice, that the
salting in the meaning of heading 0210 is to ensure
the long-term preservation.

The Commission adopted in 2002 Regulation (EC) No
1223/2002 of 8 July 2002 concerning the classification
in the Combined Nomenclature (4)
of certain goods
frozen and
pursuant
impregnated with salt in all parts, having a salt content
by weight of 1,2 to 1,9 %, are to be classified under CN
code 0207 14 10.

to which boneless chicken cuts,

(8)

(9)

(4)

Further to a challenge brought in the WTO by certain
exporting countries to Regulation (EC) No 1223/2002, a
WTO Panel and the WTO Appellate Body concluded that

(1) OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation

(EC) No 838/2006 (OJ L 154, 8.6.2006, p. 1).

(2) OJ L 68, 11.3.1994, p. 15.
(3) OJ L 275, 25.10.2003, p. 5.
(4) OJ L 179, 9.7.2002, p. 8.

frozen boneless chicken cuts with a salt content of 1,2 to
3 % are covered by the tariff commitment under heading
0210 of the EC schedule.

The general matter of the interpretation of heading 0210
and the classification of these goods has been raised by
the European Community in the appropriate bodies of
the World Customs Organisation.

as

international obligations

In order to bring Community law into conformity with
the Community’s
they
currently stand, as interpreted by the competent organs
of the WTO, Additional Note 7 to Chapter 2 needs to be
amended in respect of meat and meat offal falling under
subheading 0210 99. This is without prejudice to the
eventual result of any decision taken in this respect by
the appropriate bodies of the World Customs Organi-
sation.

(7)

Annex I
therefore be amended accordingly.

to Regulation (EEC) No 2658/87 should

It is appropriate that Regulation (EC) No 1223/2002,
classifying boneless chicken cuts, frozen and impregnated
with salt in all parts, having a salt content by weight of
1,2 to 1,9 %, in CN code 0207 14 10, ceases to be valid
as from the entry into force of the present regulation and
should therefore be repealed.

the Community to bring itself

This regulation should enter into force on 27 June 2006
at the end of the reasonable period of time granted by
the WTO for
into
conformity. Recourse to the DSU is not subject to time
limits. The recommendations in reports adopted by the
DSB only have prospective effect. Consequently,
this
regulation cannot have retroactive effects nor provide
interpretative guidance on a retroactive basis. Since it
cannot operate to provide interpretative guidance for
classification of goods which have been released for
free circulation prior to 27 June 2006 it cannot serve
as a basis for the reimbursement of any duties paid prior
to that date.

(10)

The Customs Code Committee has not issued an opinion
within the time-limit set by its Chairman,

L 174/4

EN

Official Journal of the European Union

28.6.2006

HAS ADOPTED THIS REGULATION:

Article 1

Additional Note 7 to Chapter 2 of the Combined Nomenclature
set out in Annex I to Regulation (EC) No 2658/87 is replaced
by the following:

‘For the purposes of subheadings 0210 11 to 0210 93, the
terms “meat and edible meat offal, salted, in brine”, means
meat and edible meat offal deeply and homogeneously
impregnated with salt in all parts and having a total salt
content by weight of 1,2 % or more, provided that it is
the salting which ensures the long-term preservation. For
the purposes of subheading 0210 99 the terms “meat and

in brine” mean meat and edible
edible meat offal, salted,
meat offal deeply and homogeneously impregnated with
salt in all parts and having a total salt content by weight
of 1,2 % or more.’

Article 2

Regulation (EC) No 1223/2002 is repealed with effect from the
date of entry into force of this Regulation.

Article 3

This Regulation shall enter into force on 27 June 2006. It shall
interpretative
have neither
guidance on a retroactive basis.

effect nor provide

retroactive

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

Done at Brussels, 27 June 2006.

For the Commission

László KOVÁCS
Member of the Commission