Annex

Annex I to Regulation (EEC) No 2658/87 is amended as follows:

1. (1)

   in the Summary, Part Two, Section XXI, Chapter 99, the phrase ‘(Reserved for special uses determined by the competent Community authorities)’ is replaced by the following: ‘Special Combined Nomenclature codes’;

2. (2)

   in Part Two, Section XXI, between the end of Chapter 98 and ‘Part Three’, the following ‘Chapter 99’ is inserted:

   ‘ CHAPTER 99

   SPECIAL COMBINED NOMENCLATURE CODES

   Sub-chapter I

   Combined Nomenclature codes for certain specific movements of goods

   (Import or export)

   Additional notes:

   1.

   The provisions of this sub-chapter only apply to the movement of goods to which it refers.

   Such goods shall be declared in the relevant subheading if the conditions and requirements thereof and of any applicable regulations are met. The description of such goods must be sufficiently precise to enable them to be identified.

   Member States, may, however, choose not to apply the provisions of this sub-chapter in so far as import duties or other charges are at stake.

   2.

   The provisions of this sub-chapter do not apply to the trading of goods between Member States.

   3.

   Imported and exported goods as provided for in Regulation (EC) No 1186/2009 that have been refused the benefit of the relief of import or export duties are excluded from this sub-chapter.

   Movements containing goods which are subject to any prohibition or restriction are also excluded from this sub-chapter.

   At importation, entry under this subheading and the relief from import duties shall be subject to the conditions laid down in Regulation (EC) No 1186/2009.
   CN code	Description	Note
   1	2	3
   	Certain goods, as provided for in Regulation (EC) No 1186/2009 (import and export):
   9905 00 00	— Personal property belonging to natural persons transferring their normal place of residence	f1
   9919 00 00	— The following goods, other than those mentioned above:
   	— trousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage; personal property acquired by inheritance.
   	— school outfits, educational materials and related household effects
   	— coffins containing bodies, funerary urns containing the ashes of deceased persons and ornamental funerary articles
   	— goods for charitable or philanthropic organisations and goods for the benefit of disaster victims

   Sub-chapter II

   Statistical codes for certain specific movements of goods

   Additional notes:

   1.

   Commission Regulation (EU) No 113/2010 οf 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements^f2 and Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92^f3 allow the Member States to use a simplified coding system for some goods in the extra-EU and intra-EU trade statistics.

   2.

   The codes set out in this sub-chapter are subject to the conditions laid down in Regulation (EU) No 113/2010 and Regulation (EC) No 1982/2004.

   CN Code	Description
   1	2
   9930	Goods delivered to vessels and aircraft:
   9930 24 00	— goods from CN chapters 1 to 24
   9930 27 00	— goods from CN chapter 27
   9930 99 00	— goods classified elsewhere
   9931	Goods delivered for the crew of the offshore installation or for the operation of the engines, machines and other equipment of the offshore installation:
   9931 24 00	— goods from CN chapters 1 to 24
   9931 27 00	— goods from CN chapter 27
   9931 99 00	— goods classified elsewhere
   9950 00 00	Code used only in trading of goods between Member States for individual transactions whose value is less than EUR 200 and for reporting residual products in some cases

   ’