{
  "url": "https://openlegislation.uk/eu-regulation-2018-550/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-550/introduction.json",
  "legislation": "eur/2018/550",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/550 of 6 April 2018 amending Annex II to Regulation (EC) No 684/2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-550",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) 2018/550\nof 6 April 2018\namending Annex II to Regulation (EC) No 684/2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC, and in particular Article 29(1) thereof,\nWhereas:\n(1)\nCouncil Regulation (EEC) No 2658/87 established a goods nomenclature, the ‘Combined Nomenclature’, to meet the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods.\n(2)\nFor the completion of certain data fields in the messages exchanged for the purposes of Articles 21 to 25 of Directive 2008/118/EC, the codes listed in Annex II to Commission Regulation (EC) No 684/2009 are to be used.\n(3)\nThe products subject to the provisions of Council Directive 2003/96/EC are described by references to the codes of the Combined Nomenclature of Commission Regulation (EC) No 2031/2001.\n(4)\nCertain energy products are listed in the table in point 11 (Excise product) of Annex II to Regulation (EC) No 684/2009 and they are described by references to codes of the Combined Nomenclature of Regulation (EC) No 2031/2001.\n(5)\nPursuant to the amendments to Annex I to Regulation (EEC) No 2658/87, the latest ones introduced by Commission Implementing Regulation (EU) 2017/1925, the codes of the Combined Nomenclature for certain energy products referred to in Directive 2003/96/EC have been replaced by new codes.\n(6)\nPursuant to Commission Implementing Decision (EU) 2018/552, the codes of the Combined Nomenclature for certain energy products subject to the provisions of Directive 2003/96/EC have been updated in the light of changes of the Combined Nomenclature, the latest ones introduced by Implementing Regulation (EU) 2017/1925.\n(7)\nIt is necessary to ensure that the codes of the Combined Nomenclature used to describe the energy products listed in point 11 (Excise product) of Annex II to Regulation (EC) No 684/2009 are the codes of the Combined Nomenclature, to which references are made in Directive 2003/96/EC, as updated by Implementing Decision (EU) 2018/552.\n(8)\nCouncil Directive 95/60/EC does not require the application of the common fiscal marker to jet fuel falling within CN code 2710 19 21. Therefore this code should not be used to describe marked kerosene.\n(9)\nThe description for excise product code E490 refers to a wide range of CN codes, but only some of them should be covered by this excise product code in accordance with Article 20(1)(c) of Directive 2003/96/EC. Therefore its description should be clarified in order to list only the relevant CN codes.\n(10)\nRegulation (EC) No 684/2009 should therefore be amended accordingly.\n(11)\nThe measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 9, 14.1.2009, p. 12."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (OJ L 197, 29.7.2009, p. 24)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ L 283, 31.10.2003, p. 51)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Commission Regulation (EC) No 2031/2001 of 6 August 2001 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 279, 23.10.2001, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 282, 31.10.2017, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Commission Implementing Decision (EU) 2018/552 of 6 April 2018 updating the references in Council Directive 2003/96/EC to the codes of the Combined Nomenclature for certain products (see page 27 of this Official Journal)."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "Council Directive 95/60/EC of 27 November 1995 on fiscal marking of gas oils and kerosene (OJ L 291, 6.12.1995, p. 46)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/550/introduction",
    "retrieved_at": "2026-11-01T14:44:12.165163+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."
}