Introductory text
United Kingdom
Commission Implementing Regulation (EU) No 920/2014
of 21 August 2014
amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tarifff1, and in particular Article 9(1)(a) thereof,
Whereas:
(1)
Regulation (EEC) No 2658/87 established a nomenclature of goods (hereinafter referred to as the ‘Combined Nomenclature’), which is set out in Annex I to that Regulation.
(2)
The classification of pieces of fish meat as fillets or other fish meat in heading 0304 of the Combined Nomenclature depends on whether such pieces can be identified as having been obtained from fish fillets.
(3)
The term ‘loins’ is used as a synonym for fillets of big fish in the Combined Nomenclature. Since heading 1604 of the Combined Nomenclature, covering prepared or preserved fish, makes already reference to ‘fillets known as loins’ such a reference should also be introduced in Chapter 3 of the Combined Nomenclature, covering fish.
(4)
Taking into account the anatomy of big fish such as tuna (of the genus Thunnus), swordfish (Xiphias gladius), marlin, sailfish and spearfish (of the family Istiophoridae), as well as oceanic sharks (Hexanchus griseus; Cetorhinus maximus; family Alopiidae; Rhincodon typus; family Carcharhinidae; family Sphyrnidae; family Isuridae), a maximum of four relatively large fish fillets per fish can be obtained (from the right and left side as well as from the upper and lower side).
(5)
In order to ensure a consistent application of the Combined Nomenclature, the classification of fish fillets referred to as ‘loins’ (whether or not cut into pieces) obtained from big fish, under heading 0304, should be clarified.
(6)
An Additional Note should therefore be inserted in Chapter 3 of Part Two of the Combined Nomenclature to ensure its uniform interpretation throughout the Union.
(7)
Annex I to Regulation (EEC) No 2658/87 should therefore be amended accordingly.
(8)
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION: