Annex III
United Kingdom
Annex 22-01 to Delegated Regulation (EU) 2015/2446 is amended as follows:
- (1)
in the Introductory notes, in point 2.1, the third sentence is replaced by the following:
‘‘Harmonised System’ or ‘HS’ means the goods nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, as amended by Recommendation of the Customs Cooperation Council of 27 June 2014 (‘HS 2017’).’;
- (2)
Throughout the text of the Annex, the words ‘HS 2012 Code’ are replaced by the words ‘HS 2017 Code’;
- (3)
in Section I, Chapter 2, in the table, the following row is added:
‘
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. The origin of the goods of this heading shall be the country in which the animal was fattened for at least 3 months before slaughtering, or in the case of swine, sheep or goats at least two months before slaughtering. ’;
- (4)
in Section II, before Chapter 14, the following text is inserted:
‘CHAPTER 11
Products of the milling industry; malt; starches; inulin; wheat gluten
Chapter residual rule applicable to mixtures:
- 1..
For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.
- 2..
The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.
- 3..
When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
HS 2017 Code Description of goods Primary rules 1101 Wheat or meslin flour. CC 1102 Cereal flours other than of wheat or meslin. CC 1103 Cereal groats, meal and pellets. CC 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground. CC 1105 Flour, meal, powder, flakes, granules and pellets of potatoes. CC 1106 Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 CC 1107 Malt, whether or not roasted. CC 1108 Starches; inulin. CTH 1109 Wheat gluten, whether or not dried CTH ’;
- 1..
- (5)
in Section IV, Chapter 20, the table, the row relating to HS 2012 Code ex 2009, in the column ‘Description of goods’, the words ‘Grape juice Other’ are replaced by the words ‘Grape juice’;
- (6)
in Section XI, Chapter 58, the table, the row relating to HS 2012 Code 5804, in the column ‘Description of goods’, the text is replaced by the following:
‘Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading 6002 to 6006.’;
- (7)
in Section XVI, in Chapter 84, the heading ‘Definition of ‘Assembly of semi-conductor products’ for the purpose of heading 8473’ and the two sentences following that heading are replaced by the following:
‘Definition of ‘Assembly of semi-conductor products’
The primary rule ‘Assembly of semi-conductor products’, used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.’;
- (8)
in Section XVI, Chapter 85 is amended as follows:
- (a)
the heading ‘Definition of ‘assembly of semi-conductor products’ for the purposes of headings 8535, 8536, 8537, 8541 and 8542’ and the two sentences following that heading are replaced by the following:
‘Definition of ‘Assembly of semi-conductor products’
The primary rule ‘Assembly of semi-conductor products’, used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.’;
- (b)
in the table, after the row relating to HS 2012 Code ex 8501, the following rows are inserted:
‘
ex 8523 59 Chipcard integrated circuit with integrated coil CTH or Assembly of semi-conductor products ex 8525 80 Semiconductor imaging component CTH or Assembly of semi-conductor products ’;
- (c)
in the table, the row relating to HS 2012 Code ex 8536, in the column ‘Description of goods’, the text is replaced by the following:
‘Semiconductor electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1 000 volts.’;
- (d)
in the table, the row relating to HS 2012 Code ex 8537 10 is deleted;
- (e)
in the table, the following row is added:
‘
ex 8548 90 Smartconnect modules including a communication controller and a secure smart card controller CTH or Assembly of semi-conductor products ’;
- (a)
- (9)
in Section XVIII, Chapter 90 is amended as follows:
- (a)
the heading ‘Definition of ‘assembly of semi-conductor products’ for the purposes of headings 9026 and 9031’ and the two sentences following that heading are replaced by the following:
‘Definition of ‘Assembly of semi-conductor products’
The primary rule ‘Assembly of semi-conductor products’, used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.’;
- (b)
the table is replaced by the following:
‘
HS 2017 Code Description of goods Primary rules ex 9029 Magnetic field sensing semiconductor component based on magneto-sensitive resistive elements, whether or not with additional component for signal conditioning CTH, except from heading 9033; or Assembly of semi-conductor products ’.
- (a)