Introductory text

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 Tariff^f1, and in particular Article 9(1)(a) thereof,

Whereas:

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.

The current text of point (a) of Additional note 2 to Chapter 20 of Part Two of the Combined Nomenclature provides for the content of various sugars of a product to be calculated on the basis of a figure indicated by a refractometer using the method laid down in the Annex to Commission Implementing Regulation (EU) No 974/2014^f2.

Products manufactured on the basis of seaweeds and other algae prepared or preserved by processes not provided for in Chapter 12 of Part Two of the Combined Nomenclature, on the basis of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content of heading 0714 of the Combined Nomenclature or on the basis of vine leaves are all classified in Chapter 20 of Part Two of the Combined Nomenclature. When applying the calculation using the refractometric method to those products, they are found to have such a high level of sugar that they are considered to contain added sugar within the meaning of Additional note 3 to that Chapter although they do not contain any added sugar.

In order to ensure a correct classification of such products, it is therefore appropriate to provide for the use of the high performance liquid chromatography (HPLC) method and for the application of an established formula already applied by the customs laboratories for the purposes of calculating the sugar content of those specific products falling under Chapter 20 of Part Two of the Combined Nomenclature.

In order to ensure uniform interpretation of the Combined Nomenclature throughout the Union with regard to measuring the sugar content of various products, point (a) of Additional note 2 to Chapter 20 of Part Two of the Combined Nomenclature should be amended.

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

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

HAS ADOPTED THIS REGULATION: