欧盟Eurlex法规详细信息

(1)

Regulation (EEC) No 2658/87 established a combined goods nomenclature (the ‘CN’) to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods.

(2)

The CN is based on the World Customs Organization’s Harmonized System (‘HS’) nomenclature, which was amended pursuant to the Recommendation of 28 June 2019 of the Customs Cooperation Council (‘the 2022 HS’). Commission Implementing Regulation (EU) 2021/1832 (2), which replaced Annex I to Regulation (EEC) No 2658/87 from 1 January 2022, implemented those amendments in the 2022 version of the CN (‘the 2022 CN’).

(3)

In the 2022 HS, a separate subheading 4421 20 00 for ‘coffins’ was created. In the 2021 CN, ‘coffins of fibreboard’ were classified under CN code 4421 99 10 with a customs duty rate of 4 %, whilst ‘coffins of other materials’ were classified under CN code 4421 99 91 with a customs duty rate of ‘Free’. With the amendments to the 2022 HS, in the 2022 CN, ‘coffins of fibreboard’ were transferred to the new CN code 4421 20 00 with a custom duty rate of ‘Free’.

(4)

In order to impose, in 2022, the same tariff treatment as in the 2021 CN, it is necessary to amend the 2022 CN in order to take into account the amendments to the 2022 HS and to provide for a separate subdivision for ‘coffins of fibreboard’.

(5)

In the 2022 HS, a separate heading 8485 was created for ‘Machines for additive manufacturing’, also known as ‘3D printers’, which was further subdivided into different categories according to the various material deposit (for example ‘by metal deposit’, ‘by plaster, cement, ceramics or glass deposit’, etc.). The creation of heading 8485 entailed the transfer of those machines from different subheadings of the 2021 CN (3) and the creation of specific CN codes in order to grant the same tariff treatment as in the 2021 CN.

(6)

In the 2021 CN, ‘machines for additive manufacturing by sand, concrete or other mineral deposit’ were classified under subheading 8474 80 90‘Other’, with a customs duty rate of ‘Free’. After amendments to the 2022 HS, those products are classified, in the 2022 CN, under the new subheading 8485 80 00, with a customs duty rate of 1,7 %.

(7)

In order to continue to grant the same tariff treatment as in 2021 for those ‘machines for additive manufacturing with additive of sand, concrete or other mineral products’, it is necessary to amend the 2022 CN by providing for a separate duty free subdivision.

(8)

In addition, in the 2022 CN, parts of those machines should also get the same tariff treatment as in 2021 CN. It is, therefore, appropriate to amend the description of CN code 8485 90 10 in order to include therein parts of the ‘machines for additive manufacturing by sand, concrete or other mineral products deposit’.

(9)

Regulation (EEC) No 2658/87 should therefore be amended accordingly.

(10)

In order to ensure that the tariff treatment in 2022 for 3D printers and their parts is the same as it was in 2021 the corresponding amendments should apply from 1 January 2022.

(11)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,