CELEX: 51992PC0122
Language: en
Date: 1992-04-01
Title: Proposal for a COUNCIL REGULATION (EEC) amending Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

COMMISSION OF THE EUROPEAN COMMUNITIES
                                                      COM(92) 122 final
                                                      Brussels* 1 Apr!I 1992
    :• r
                                       Proposal for a
                                 COUNCIL REGULATION (EEC)
                      amending Regulation No 2658/87 on the tariff
             and statistical   nomenclature and on the Common Customs Tariff
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                               (presented by the Commission)
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            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.
 ---pagebreak---                                                                                                                              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)
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                                                                                            y
  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;
 ---pagebreak---                                            - 3 -
                                                                                    Q
     HAS ADOPTED THIS REGULATION :
                                          Article 1
     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".
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     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
 ---pagebreak---  ---pagebreak---                                                                      ISSN 0254-1475
                                                              COM(92) 122 final
                                                      DOCUMENTS
EN                                                                         17 02
                                 Catalogue number: CB-CO-92-134-EN-C
                                                             ISBN 92-77-42405-2
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