Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff - Main contents

EN

Official Journal of the European Communities

L 256/1

the harmonized system nomenclature;

Community subdivisions to that nomenclature, referred to as ‘CN subheadings’ in those cases where a corresponding rate of duty is specified;

preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.

additional Community subdivisions, referred to as ‘Taric’ subheadings’, which are needed for the description of goods subject to the specific Community measures listed in Annex II;

the rates of customs duty and other charges applicable;

the code numbers mentioned in Article 3 (3) and (4);

any other information necessary for the implementation or management of the Community measures involved.

the first six digits shall be the code numbers relating to the headings and subheadings of the harmonized system nomenclature;

the seventh and eighth digits shall identify the CN subheadings. When a heading or subheading of the harmonized system is not further subdivided for Community purposes, the seventh and eight digits shall be ‘00’.

integrate the measures listed in Annex II into the Taric;

attribute Taric code numbers;

update the Taric;

inform Member States immediately of changes to Taric subheadings and numeric codes.

concerning the combined nomenclature;

concerning the Taric nomenclature and any other nomenclature which is wholly or partly based on the combined nomenclature or which adds any subdivisions to it, and which is established by specific Community provisions with a view to the application of tariff or other measures relating to trade in goods.

application of the combined nomenclature and the Taric concerning in particular:

amendments to the combined nomenclature to take account of changes in requirements relating to statistics or to commercial policy;

amendments to Annex II;

amendments to the combined nomenclature and adjustments to duties in accordance with decisions adopted by the Council or the Commission;

amendments to the combined nomenclature intended to adapt it to take account of technological or commercial developments or aimed at the alignment or clarification of texts;

amendments to the combined nomenclature resulting from changes to the harmonized system nomenclature;

questions relating to the application, functioning and management of the harmonized system to be discussed within the Customs Cooperation Council.

the rates of customs duties,

agricultural levies, refunds or other amounts applicable within the framework of the common agricultural policy or within that of specific schemes applicable to certain goods resulting from the processing of agricultural products,

quantitative restrictions laid down under Community provisions,

nomenclatures adopted within the framework of the common agricultural policy.

Rules for the interpretation of the combined nomenclature

General rules concerning duties

General rules applicable both to nomenclature and to duties

Goods for certain categories of ships, boats and other vessels and for drilling or production platforms

Civil aircraft and goods for use in civil aircraft

Standard rate of duty

Containers and packing materials

Live animals

Meat and edible meat offal

Fish and crustaceans, molluscs and other aquatic invertebrates

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Products of animal origin, not elsewhere specified or included

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Edible vegetables and certain roots and tubers

Edible fruit and nuts; peel of citrus fruits or melons

Coffee, tea, mate and spices

Cereals

Products of the milling industry; malt; starches; inulin; wheat gluten

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Lac; gums, resins and other vegetable saps and extracts

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Sugars and sugar confectionery

Cocoa and cocoa preparations

Preparations of cereals, flour, starch or milk; pastrycooks' products

Preparations of vegetables, fruit, nuts or other parts of plants

Miscellaneous edible preparations

Beverages, spirits and vinegar

Residues and waste from the food industries; prepared animal fodder

Tobacco and manufactured tobacco substitutes

Salt; sulphur; earths and stone; plastering materials, lime and cement

Ores, slag and ash

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Organic chemicals

Pharmaceutical products

Fertilisers

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster

Albuminoidal substances; modified starches; glues; enzymes

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

Photographic or cinematographic goods

Miscellaneous chemical products

Plastics and articles thereof

Rubber and articles thereof

Raw hides and skins (other than furskins) and leather

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)

Furskins and artificial fur; manufactures thereof

Wood and articles of wood; wood charcoal

Cork and articles of cork

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Pulp of Wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard

Paper and paperboard; articles of paper pulp, of paper or of paperboard

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

Silk

Wool, fine or Coarse animal hair; horsehair yarn and woven fabric

Cotton

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Man-made filaments

Man-made staple fibres

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof

Carpets and other textile floor coverings

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

Knitted or crocheted fabrics

Articles of apparel and clothing accessories, knitted or crocheted

Articles of apparel and clothing accessories, not knitted or crocheted

Other made-up textile articles; sets; worn clothing and worn textile articles; rags

Footwear, gaiters and the like; parts of such articles

Headgear and parts thereof

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Articles of stone, plaster, cement, asbestos, mica or similar materials

Ceramic products

Glass and glassware

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof: imitation jewellery; coin

Iron and steel

Articles of iron or steel

Copper and articles thereof

Nickel and articles thereof

Aluminium and articles thereof

(Reserved for possible future use in the harmonized system)

Lead and articles thereof

Zinc and articles thereof

Tin and articles thereof

Other base metals; cermets; articles thereof

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Miscellaneous articles of base metal

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Aircraft, spacecraft, and parts thereof

Ships, boats and floating structures

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Clocks and watches and parts thereof

Musical instruments; parts and accessories of such articles

Arms and ammunition; parts and accessories thereof

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the Tike; prefabricated buildings

Toys, games, and sports requisites; parts and accessories thereof

Miscellaneous manufactured articles

Works of art, collectors' pieces and antiques

Complete industrial plant exported in accordance with Commission Regulation (EEC) No 518/79

(Reserved for special uses determined by the competent Community authorities)

The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:

When by application of rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of the rule the relative section and chapter notes also apply, unless the context otherwise requires.

1.

The customs duties applicable to imported goods originating in countries which are Contracting Parties to the General Agreement on Tariffs and Trade or with which the European Economic Community has concluded agreements containing the most-favoured-nation tariff clause shall be the conventional duties shown in column 4 of the schedule of duties. Unless the context otherwise requires, these conventional duties are applicable to goods, other than those referred to above, imported from any third country.

The autonomous duties shown in column 3 are applicable:

2.

Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.

3.

Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.

4.

The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties.

5.

The symbol ‘(AGR)’ appearing in column 3 opposite certain headings or subheadings denotes that the goods concerned are subject to levies.

When the customs duty is followed by the sign ‘ + ’ and the symbol ‘(AGR)’ for example ‘16 + (AGR)’, the goods are subject to both duty and levy.

When the customs duty is followed by the symbol ‘(AGR)’, for example ‘20 (AGR)’, the figure 20 refers to a rate of duty made obsolete by the introduction of the levy system.

6.

The symbol ‘MOB’ in columns 3 and 4 denotes that the goods concerned are chargeable with a ‘variable component’ determined under the regulations relating to trade in certain goods processed from agricultural products.

7.

The symbol ‘AD S/Z’ or ‘AD F/M’ in column 4 in Chapters 17, 18 and 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the rules concerning trade in certain processed agricultural products.

8.

The symbol ‘AD S/Z’ in column 4 in Chapters 8 and 20 indicates that the Community reserves the right to charge, over and above the bound duty, an additional duty on sugar corresponding to the duty payable on imported sugar and applicable to the quantity of various sugars contained in this product in excess of the percentage by weight laid down in the additional note to Chapter 8 and in additional notes 3 and 5 to Chapter 20, or, in respect of products falling within heading Nos 0811, 2006, 2007 and 2008 which exceed 13 % by weight.

9.

In heading No 2008, column 4, the symbol ‘2 AD S/Z’ indicates that the applicable rate of the additional duty on sugar is fixed at a standard rate of 2 % of the customs value of the goods.

1.

Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.

2.

The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:

3.

Pursuant to the first subparagraph of Article 2 (2) of Regulation (EEC) No 2779/78 (2), the equivalent in national currencies of the EC U by reference to which certain specific customs duties are expressed, or which is used as a criterion limiting the scope of certain subheadings, shall be that obtaining on the first working day of October 1987 to be published in the Official Journal of the European Communities‘C’ series.

1.

Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels listed in the following schedule, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.

2.

Customs duties shall be suspended in respect of:

3.

The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.

1.

Relief from customs duty is provided for:

These goods are covered by subheading (3) with a footnote reference in the following terms:

Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the Preliminary Provisions.

2.

For the purposes of paragraph 1, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.

3.

For the application of pargraph 1, second indent, the expression ‘for use in civil aircraft’ in all relevant subheadings (2) shall include goods for use in ground flying trainers for civil use.

1.

Customs duty shall be charged at the flat rate of 10 % ad valorem on goods:

provided that such importations are not of a commercial nature and that the total value of such goods does not exceed 115 ECU per consignment or per traveller.

Such flat rate assessment shall not apply to goods falling within Chapter 24.

2.

An importation shall be treated as not being of a commercial nature if:

3.

The flat rate charge shall apply independently of the duty-free admission granted in respect of goods contained in traveller's personal luggage, in accordance with Articles 45 to 49 of Regulation (EEC) No 918/83 (4).

4.

The flat rate of customs duty shall not apply to goods imported under the conditions set out above if the person entitled has, before the said flat rate is applied to them, requested that they be subject to the customs duties appropriate to them. All the goods making up the consignment shall then be subject to the import duties which are appropriate to them, without prejudice to the duty-free admission under Articles 45 to 49 of Regulation (EEC) No 918/83.

For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and agricultural levies and other import charges provided for under the common agricultural policy or under specific arrangements laid down for certain goods resulting from the processing of agricultural products.

5.

Member States may round off the amount in national currency resulting from the conversion of the sum of 115 ECU.

6.

Member States may maintain unchanged the equivalent in national currency of the sum of 115 ECU if, at the time of the annual adjustment provided for in the first paragraph of Article 2 (2) of Regulation (EEC) No 2779/78, as last amended by Regulation (EEC) No 289/84 (5), the conversion of this amount, before rounding off provided for in paragraph 5, results in a change of less than 5 % in the equivalent in national currency.

When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:

Where containers and packing materials covered by the provisions of paragraphs 1 (a) and (b) above contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned between all the goods contained, in proportion to the weight or value of those goods.

Alternating current

Carats (1 metric carat = 2 x 10-4 kg)

Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

This chapter covers all live animals except:

This chapter does not cover:

For the purposes of subheadings 0207 39 81 and 0207 43 71, ‘goose or duck paletots’ shall be taken to mean geese or ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.

In accordance with Regulation (EEC) No 3324/80, the import duty applicable to mixtures falling within this chapter shall be calculated as follows: