Document ID: 32014R0974

COMMISSION IMPLEMENTING REGULATION (EU) No 974/2014
of 11 September 2014
laying down the refractometry method of measuring dry soluble residue in products processed from fruit and vegetables for the purposes of their classification in the Combined Nomenclature
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
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:
(1)
Regulation (EEC) No 2658/87 established a nomenclature of goods, hereinafter referred to as the ‘Combined Nomenclature’ or ‘CN’, which is set out in Annex I to that Regulation.
(2)
Commission Regulation (EEC) No 558/93 (2) established the refractometry method to be used for measuring the content of sugar in products processed from fruit and vegetables for the purposes of Additional note 1 to Chapter 8 of the CN and Additional notes 2 and 6 to Chapter 20 of the CN.
(3)
Regulation (EEC) No 558/93 was removed from the active acquis by the Commission in its Communication 2009/C 30/04 (3).
(4)
Although Regulation (EEC) No 558/93 was removed from the active acquis, a refractometry method is still necessary for the customs laboratories in the Member States as an important and irreplaceable tool to determine the content of various sugars expressed as sucrose of products of Chapters 8 and 20 of the CN.
(5)
In order to ensure that customs authorities apply a uniform approach for the purposes of customs classification, it is necessary to establish a method for measuring the content of dry soluble residue in products processed from fruit and vegetables.
(6)
For this purpose it is appropriate to use a refractometry method inspired by the method laid down in Regulation (EEC) No 558/93 and taking into account the experience acquired from technological advance in laboratory techniques and accumulated scientific expertise.
(7)
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
The method of measuring dry soluble residue in products processed from fruit and vegetables to be used for determining the content of sugar expressed as sucrose in products of Chapters 8 and 20 of the Combined Nomenclature for the purposes of their classification in the Combined Nomenclature is set out in the Annex to this Regulation.
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 11 September 2014.

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