Commission Implementing Regulation (EU) No 626/2014 of 10 June 2014 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
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Address https://gelex.eu/eli/EU/regulation/2014/626@2014-06-10/en
Contents
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) Regulation (EEC) No 2658/87 established a nomenclature of goods, hereinafter referred to as the Combined Nomenclature or CN, which is set out in Annex I to that Regulation.
(2) Divergent views exist as regards the classification (under CN headings 2207 and 3824) of mixtures containing ethyl alcohol used as raw material to produce fuels for motor vehicles.
(3) In the interest of legal certainty, it is therefore necessary to clarify the scope of CN subheading 220720 relating to denatured ethyl alcohol.
(4) CN subheading 220720 should cover ethyl alcohol of an alcoholic strength by volume of 50 % or higher, in particular ethyl alcohol-based mixtures used for the production of fuel for motor vehicles, denatured by adding certain substances to the ethyl alcohol in order to make it irreversibly unsuitable for human consumption.
(5) The European Standard EN 15376, entitled Automotive fuels — Ethanol as a blending component for petrol — Requirements and test methods and approved by the European Committee for Standardisation on 24 December 2010, contributes to the objectives of the European Union with voluntary technical standards which promote free trade and complete the single market. It provides in point 4.3 a list of recommended denaturants which are not harmful to vehicle systems. The substances named in this list are: automotive petrol conforming to EN 228, ethyltertbutylether (ETBE), methyltertbutylether (MTBE), tertiary butyl alcohol (TBA), 2-methyl-1-propanol (isobutanol), and 2-propanol (isopropanol). One or more of those denaturants may be used in the mixture, except isobutanol and isopropanol that are easily separable from the mixture. Therefore they always need to be used in combination with another denaturant.
(6) A new Additional note should therefore be added to Chapter 22 of Part Two of the CN to ensure its uniform interpretation throughout the Union.
(7) The Customs Code Committee has not issued an opinion within the time limit set by its Chairman,
HAS ADOPTED THIS REGULATION:
Article 112.
In Chapter 22 of Part Two of the Combined Nomenclature set out in Annex I to Regulation (EEC) No 2658/87, the following Additional note 12 is added: Subheading 220720 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances: The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.
(a) automotive petrol (conforming to EN 228);
(b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);
(c) methyl tert-butylether (MTBE);
(d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);
(e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);
(f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).
Article 2
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, 10 June 2014. For the Commission On behalf of the President Algirdas Šemeta Member of the Commission
Versions
Cited by
- Commission Implementing Regulation (EU) 2017/2157 of 16 November 2017 amending Implementing Regulation (EU) No 211/2012 concerning the classification of certain goods in the Combined Nomenclature Regulation · Grade B
By Implementing Regulation (EU) No 626/2014, the Commission introduced an Additional note 12 to Chapter 22 of Part Two of the Combined Nomenclature. The reasons for classifying the product concerned by Implementing Regulation (EU) No 211/2012 under CN code 22072000 should be aligned with the rules set out in that Additional note in order to avoid potential divergences in tariff classification of specific mixtures of ethyl alcohol with other substances and to ensure the uniform application of the Combined Nomenclature within the Union. The description of the product set out in the Annex to Impl