Prováděcí nařízení Komise (EU) 2022/859 ze dne 24. května 2022, kterým se mění příloha I nařízení Rady (EHS) č. 2658/87 o celní a statistické nomenklatuře a o společném celním sazebníku

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs TariffOJ L 256, 7.9.1987, p. 1 . , and in particular Article 9(1) and Article 12 thereof,

Annex I to Regulation (EEC) No 2658/87 is amended as set out in the Annex to this Regulation.

OJ L 256, 7.9.1987, p. 1 .

(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) 2021/1832Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 385, 29.10.2021, p. 1 ). , 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 44212000 for coffins was created. In the 2021 CN, coffins of fibreboard were classified under CN code 44219910 with a customs duty rate of 4 %, whilst coffins of other materials were classified under CN code 44219991 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 44212000 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 CNCommission Implementing Regulation (EU) 2020/1577 of 21 September 2020 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 361, 30.10.2020, p. 1 ). 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 84748090 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 84859010 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,

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Point 2 of the Annex shall apply from 1 January 2022 .

Commission Implementing Regulation (EU) 2021/1832 of 12 October 2021 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 385, 29.10.2021, p. 1 ).

Article 1 Article 1

Article 2 Article 2

Commission Implementing Regulation (EU) 2020/1577 of 21 September 2020 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 361, 30.10.2020, p. 1 ).

HAS ADOPTED THIS REGULATION: