Document ID: 32000R1228

Commission Regulation (EC) No 1228/2000
of 31 May 2000
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 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 Regulation (EC) No 254/2000(2), and in particular Articles 9 and 12 thereof,
Whereas:
(1) Goods subject to a favourable tariff treatment are released for free circulation upon reference to the corresponding code for this treatment on the customs declaration for free circulation.
(2) For goods subject to a favourable tariff treatment by reason of their nature, the conditions for granting this favourable treatment are monitored before their release for free circulation; such goods are not subject to further customs supervision after their release for free circulation; it is therefore advisable to associate the tariff classification for goods benefiting from a favourable treatment by reason of their nature and the conditions governing the granting of such a favourable treatment in a single legal text.
(3) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff is amended as follows:
1. In the "Summary" under "PART ONE Section II - Special provisions" after letter E the following letter F is inserted:
"F. Favourable tariff treatment by reason of the nature of goods".
2. In the "Summary", under "PART THREE" after "Section II - Quotas" the following is added:
"Section IV - Favourable tariff treatment by reason of the nature of goods
TABLE ".
3. In "PART ONE, Section II - Special provisions" after letter E the following letter F is inserted:
"F. Favourable tariff treatment by reason of the nature of goods
1. Under certain conditions a favourable tariff treatment by reason of the nature of goods is provided for:
- goods unfit for consumption,
- seeds,
- bolting cloth, not made up,
- certain types of fresh table grapes, cheese fondues, Tokay wines, tobacco and nitrate.
These goods are covered by a subheading(3) with a footnote reference in the following terms:'Entry under this subheading is subject to the conditions laid down in Section II.F of the preliminary provisions.'
2. Goods unfit for consumption for which a favourable tariff treatment is granted by reason of their nature are listed in Annex 8 by reference to the heading under which they are classified together with the description and the quantities of the denaturants used. Such goods are presumed to be unfit for consumption when the goods to be denatured and the denaturants are homogeneously mixed and their separation is economically not viable.
3. The goods listed below shall be classified in the appropriate headings for seed or for sowing, provided that the goods comply with the relevant Community provisions:
- for sweet corn, spelt, hybrid maize, rice and sorghum (Council Directive 66/402/EEC(4));
- for seed potatoes (Council Directive 66/403/EEC)(5));
- for oil seeds and oleaginous fruits (Council Directive 69/208/EEC(6));
When hybrid sweet corn, spelt, hybrid maize, rice, hybrid sorghum or oil seeds and oleaginous fruits are of a kind to which the agricultural provisions do not apply, a favourable tariff treatment by reason of their nature shall be granted, provided that it is established that the goods are actually intended for sowing.
4. Bolting cloth, not made up, is granted a favourable tariff treatment on the condition that the goods are indelibly marked in a way identifying them as being intended for bolting or similar industrial purposes.
5. Fresh table grapes, cheese fondues, Tokay wines, tobacco and nitrate are granted a favourable tariff treatment when a duly endorsed certificate is presented together with the invoices bearing the serial number or numbers of the corresponding certificate(s) and the goods to which it relates. Models and provisions governing the issuing the certificates are set out at Annex 9."
4. The text "Entry under this subheading is subject to conditions laid down in the relevant Community provisions" in the footnotes of CN codes: 0408 11 20, 0408 19 20, 0408 91 20, 04089920, 0701 10 00, 0712 90 11, ex 0806 10 10 of Annex 2, 10019010, 1005 10 11, 1006 10 10, 1007 00 10, 1106 20 10, 12010010, 1202 10 10, 1204 00 10, 1205 00 10, 1206 00 10, 12071010, 1207 20 10, 1207 30 10, 1207 40 10, 1207 50 10, 12076010, 1207 91 10, 1207 92 10, 1207 99 10, 2106 90 10, 22042193/97, 2204 29 93, 2401 10 10, 2401 20 10, 25010051, 3102 50 10, 3105 90 10, 3502 11 10, 3502 19 10, 35022010, 3502 90 20, 5911 20 00 is replaced by the following text:"Entry under this subheading is subject to the conditions laid down in Section II. F of the preliminary provisions."
5. The annex to this Regulation is inserted in Annex I after Part three - Tariff annexes.
Article 2
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Communities
It shall apply from 1 July 2000.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 31 May 2000.

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