Address https://gelex.eu/eli/EU/decision/2018/552@2018-04-06/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity, and in particular the second subparagraph of Article 2(5) thereof,

Whereas:

(1) Council 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.

(2) The products subject to the provisions of Directive 2003/96/EC are described by references to the codes of the Combined Nomenclature of Commission Regulation (EC) No 2031/2001.

(3) Pursuant 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(EU) 2017/1925, the codes of Combined Nomenclature for certain products referred to in Directive 2003/96/EC, have been replaced by new codes.

(4) Therefore it is appropriate to update the references to certain codes used in Directive 2003/96/EC to ensure that the products referred thereto are described by the new codes of the Combined Nomenclature, as updated by Implementing Regulation (EU) 2017/1925.

(5) A decision to update the references to certain codes in the Combined Nomenclature must not result in any changes in the minimum tax rates applied in Directive 2003/96/EC or to the addition or removal of any energy products.

(6) Directive 2003/96/EC should therefore be amended as follows.

(7) The measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty,

HAS ADOPTED THIS DECISION:

Article 1

The references in Directive 2003/96/EC to certain codes of the Combined Nomenclature of Regulation (EC) No 2031/2001 are updated to references to the corresponding codes of Implementing Regulation (EU) 2017/1925:

(1) in Article 2(1)(h), code 38249099 is replaced by codes 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38260010 and 38260090;

(2) in Article 16(1) the references to certain codes are updated as follows:

(a) in the second indent of the first subparagraph, code 38249055 is replaced by code 38249955;

(b) in the second indent of the first subparagraph, codes 38249080 to 38249099 are replaced by codes 38249980, 38249985, 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38260010 and 38260090;

(c) in the second subparagraph, code 28510010 is replaced by code 28539010;

(3) in Article 20(1) the references to certain codes are updated as follows:

(a) in the first sentence of point (c), codes 271011 to 27101969 are replaced by codes 271012 to 27101968 and 271020 to 27102039 and 27102090 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)),;

(b) in the second sentence of point (c), code 27101121 is replaced by code 27101221;

(c) in the second sentence of point (c), code 27101125 is replaced by code 27101225;

(d) in the second sentence of point (c), code 27101929 is replaced by codes 27101929 and 27102090 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method));

(e) in point (h), code 38249099 is replaced by codes 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38260010 and 38260090;

(4) in Annex I, the references to certain codes are updated as follows:

(a) Table A is updated as follows:

(i) code 27101131 is replaced by code 27101231;

(ii) code 27101141 is replaced by code 27101241;

(iii) code 27101145 is replaced by code 27101245;

(iv) code 27101149 is replaced by code 27101249;

(v) code 27101151 is replaced by code 27101251;

(vi) code 27101159 is replaced by code 27101259;

(vii) codes 27101941 to 27101949 are replaced by codes 27101943 to 27101948 and 27102011 to 27102019;

(b) in Table B, codes 27101941 to 27101949 are replaced by codes 27101943 to 27101948 and 27102011 to 27102019;

(c) Table C is updated as follows:

(i) codes 27101941 to 27101949 are replaced by codes 27101943 to 27101948 and 27102011 to 27102019;

(ii) codes 27101961 to 27101969 are replaced by codes 27101962 to 27101968 and 27102031 to 27102039.

Article 2

This Decision shall enter into force on the third day following that of its publication in the Official Journal of the European Union. It shall apply from 15 September 2018.

Done at Brussels, 6 April 2018. For the Commission The President Jean-Claude Juncker

Versions

1. 2018-04-06

Cited by

• Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022 supplementing Council Directive (EU) 2020/262 by establishing the structure and content of the documents exchanged in the context of movement of excise goods, and establishing a threshold for the losses due to the nature of the goods Regulation · Grade B

  EXCISE PRODUCT EPC CAT UNIT Description A P D T200 T 4 Cigarettes, as defined in Article 3 of Council Directive 2011/64/EU, and products treated as cigarettes in accordance with Article 2(2) of that Directive N N N T300 T 4 Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EU N N N T400 T 1 Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EU N N N T500 T 1 Smoking tobacco, as defined in Article 5(1) of Directive 2011/64/EU, other than fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of that Directive, an

• 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 Regulation · Grade B

  Pursuant 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.

• 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 Regulation · Grade B

  It 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.

• Commission Delegated Regulation (EU) 2024/296 of 9 November 2023 amending Delegated Regulation (EU) 2022/1636 as regards the messages concerning excise goods being exported under suspension of excise duty Regulation · Grade B

  EXCISE PRODUCT EPC CAT UNIT Description A P D T200 T 4 Cigarettes, as defined in Article 3 of Council Directive 2011/64/EU, and products treated as cigarettes in accordance with Article 2(2) of that Directive N N N T300 T 4 Cigars and cigarillos, as defined in Article 4 of Directive 2011/64/EU N N N T400 T 1 Fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of Directive 2011/64/EU N N N T500 T 1 Smoking tobacco, as defined in Article 5(1) of Directive 2011/64/EU, other than fine-cut tobacco for the rolling of cigarettes, as defined in Article 5(2) of that Directive, an

• Commission Implementing Decision (EU) 2022/2521 of 20 December 2022 correcting the Romanian language version of Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity (Text with EEA relevance) Decision · Grade B

  As a result of the amendment to Directive 2003/96/EC by Commission Implementing Decision (EU) 2018/552 the Romanian language version of Directive 2003/96/EC contains errors in Article 2(1)(h), in the second indent of Article 16(1) and in Article 20(1)(h) as regards the exclusion of anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products, if these products are intended for use as heating fuel or motor fuel and their components produced from biomass.