{
  "url": "https://openlegislation.uk/eu-regulation-2006-426/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2006-426/introduction.json",
  "legislation": "eur/2006/426",
  "legislation_title": "Council Regulation (EC) No 426/2006 of 9 March 2006 amending Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2006-426",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Council Regulation (EC) No 426/2006\nof 9 March 2006\namending Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff\nTHE COUNCIL OF THE EUROPEAN UNION,\nHaving regard to the Treaty establishing the European Community, and in particular Article 26 thereof,\nHaving regard to the proposal from the Commission,\nWhereas:\n(1)\nIn the Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87, customs duty is suspended, autonomously and for an indefinite period, on certain goods in Chapter 27 when they are intended for specific processes, provided that certain conditions laid down in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code are met.\n(2)\nCertain waste oils intended for recycling, classed under CN code 2710 99 00, do not currently enjoy this exemption.\n(3)\nFor environmental reasons connected to the recycling of waste oils, the same tariff treatment should be applied to waste oils and oils from the same group, provided that the legal and technical conditions are met. It is therefore in the interest of the Community to suspend, autonomously and for an indefinite period, customs duty on such products.\n(4)\nRegulation (EEC) No 2658/87 should therefore be amended accordingly.\n(5)\nSince the amendment introduced by this Regulation is to be applied from the same date as the Combined Nomenclature for 2006, laid down in Commission Regulation (EC) No 1719/2005, this Regulation should enter into force immediately and apply from 1 January 2006,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 256, 7.9.1987, p. 1. Regulation as last amended by Regulation (EC) No 267/2006 (OJ L 47,17.2.2006, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regulation (EC) No 215/2006 (OJ L 38, 9.2.2006, p. 11)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 286, 28.10.2005, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2006/426/introduction",
    "retrieved_at": "2026-11-01T14:53:50.960506+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}