Considerations on COM(2019)124 - EU position in the World Customs Organization in relation to the Harmonised System - Main contents
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This page contains a limited version of this dossier in the EU Monitor.
dossier | COM(2019)124 - EU position in the World Customs Organization in relation to the Harmonised System. |
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document | COM(2019)124 ![]() |
date | March 1, 2019 |
(2) Pursuant to Article 7 of the Agreement, the Harmonized System Committee may prepare for the WCO Council proposals for amendments to the HS Nomenclature. Under Article 16 of the Agreement, the WCO Council may recommend this amendment to the Contracting Parties.
(3) The WCO Council is expected to decide on a recommendation to the Contracting Parties for an amendment to the HS Nomenclature on Chapter 24 at its June session. Such a recommendation will be adopted on the basis of a proposal for an amendment prepared by the Harmonized System Committee, that should be finalised during its 63rd session/meeting on 19-29 March 2019.
(4) The 8th Conference of the Parties of the WHO Framework Convention on Tobacco Control (FCTC) adopted decision FCTC/COP8(22) on novel and emerging tobacco products to obtain further scientific data on these products and in particular, to receive clarification on the properties and emissions of these products.
(5) It is important to recall that according to the settled case law of the Court of Justice of the European Union, in the interests of legal certainty and ease of verification, the decisive criterion for the classification of goods for customs purposes is in general to be sought in their objective characteristics and properties as defined in the wording of the relevant heading of the customs nomenclature and the relative section and chapter notes.
(6) In view of the recommendation for an amendment to the HS Nomenclature to be adopted by the WCO Council, it is appropriate to establish the position to be taken on the Union's behalf, as, once accepted under Article 16 of the Agreement, the recommendation will be capable of decisively influencing the content of Union law, namely Annex 1 to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. The position will be expressed at
OJ L 198, 20.7.1987, p. 1.
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the preparatory stages of the WCO Council, including the Harmonised System Committee.
(7) It is appropriate to support the draft amendment to the HS Nomenclature concerning
Chapter 24 and to express the Union's views and preferences for the texts that still need to be decided upon, with the understanding that, at the time of the Harmonised System Committee’s meeting the EU will support the drafting of the Committee’s proposal when it is in line with the majority view of the Contracting Parties.