Address https://gelex.eu/eli/EU/regulation/2013/443@2013-05-07/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
   3. Article 3
3. ANNEX
4. ANNEX

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, and in particular Article 9(1)(a) thereof,

Whereas:

(1) In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.

(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.

(3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.

(4) It is appropriate to provide that binding tariff information which has been issued by the customs authorities of Member States in respect of the classification of goods in the Combined Nomenclature but which is not in accordance with this Regulation can, for a period of three months, continue to be invoked by the holder, under Article 12(6) of Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code.

(5) The Customs Code Committee has not issued an opinion within the time limit set by its Chairman,

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2

Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 7 May 2013. For the Commission, On behalf of the President, Algirdas Šemeta Member of the Commission

ANNEX

ANNEX

Description of the goods Classification (CN code) Reasons (1) (2) (3) A product presented as small bites in the form of an arch, flavoured with cheese and composed of maize meal, vegetable oil, cheese powder (yeast extract, colorants), milk powder, salt, starch and dextrose. The product is produced from dried, crushed maize (maize meal), which is moistened with water (6 % to 9 %). The water is added as a process agent. The mixture is forwarded into the extrusion machine under high pressure and heat. When the paste meets the atmospheric pressure it expands. The extrusion process takes place at a temperature of 150 °C. After the extrusion the product is dried and slightly roasted at a temperature of 120-130 °C in an electrical drier. Then it is forwarded into a coating tumbler where it is coated with a mix of oil and dry goods. The product is put up for retail sale in packings with a net weight of 34 g to 450 g. 19041010 Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1904, 190410 and 19041010. As the product is obtained from maize paste extruded by pressure and heating, it is considered to have been obtained by swelling. Consequently, it is considered to be prepared foods obtained by the swelling or roasting of cereals or cereal products within the meaning of subheading 190410 (see also the Harmonized System Explanatory Notes (HSEN) to heading 1904, (A)). Classification under heading 1905 is excluded as the product is neither made from dough nor further heated, (see also HSEN to heading 1904, (A), fifth paragraph). The product is therefore to be classified under CN code 19041010.

Versions

1. 2013-05-07

Cited by

• Commission Implementing Decision (EU) 2016/1196 of 20 July 2016 amending the Annexes to Decision 2007/275/EC concerning the lists of animals and products to be subject to controls at border inspection posts under Council Directives 91/496/EEC and 97/78/EC (notified under document C(2016) 4494) (Text with EEA relevance) Decision · Grade B

  The following entry is inserted after the entry for CN code ex190240 and before the entry for CN code ex19049010: CN code Description Qualification and explanation (1) (2) (3) ex19041010 Prepared food obtained by the swelling or roasting of maize. Only those containing less than 20 % of products of animal origin, for example, those referred to in the Annex to Commission Implementing Regulation (EU) No 443/2013, and subject to veterinary checks in accordance with point (c) of Article 4 of this Decision.