Explanatory Notes to the Combined Nomenclature of the European Union 2023/C 200/03
Date: 2023-06-08
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Combined Nomenclature, common customs tariff, plant health product, polishing and scouring preparations








C_2023200EN.01000301.xml










8.6.2023   


EN


Official Journal of the European Union


C 200/3






Explanatory Notes to the Combined Nomenclature of the European Union
(2023/C 200/03)
Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 179, after the Explanatory note to CN subheading ‘

3401 30 00 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

’, the following text is inserted:








‘3402 




Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 















3402 50 10 


And


3402 50 90 




Preparations put up for retail sale

For the purposes of these subheadings, the term “preparations put up for retail sale” means preparations put up in packaging ready for retail sale directly to end users (private persons, professionals, companies, etc.) without further processing or repacking. This packaging must bear legible, visible and indelible instructions for the intended use of the preparations by the end user (for example, safety, use or handling instructions). Providing this information on accompanying documents only is not sufficient.’






On page 190, in the Explanatory note to CN heading ‘

3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly- papers)

’, the following new paragraphs are inserted:








3808 




‘See Note 1 (a) (2) to Chapter 38 and the HS Explanatory Note to heading 3808 , fourth paragraph, (1), regarding the term “put up in packings for retail sale”.
For the purposes of this heading, separate chemically defined elements or compounds can be regarded as “products put up in packings for retail sale”, provided that they are put up in packings ready for retail sale directly to end users (private persons, professionals, companies, etc.) without further processing or repacking. These packings must bear legible, visible and indelible instructions for the intended use by the end user (for example, safety, use or handling instructions). Providing this information on accompanying documents only is not sufficient.
Preparations are included under this heading even if they are not put up for retail sale.’







(1)  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).

(2)  OJ C 119, 29.3.2019, p. 1.