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13.3.2012 Official
Journal
of
the
European
Union
L
73/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) No 211/2012
of 12 March 2012
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
(4) It
is
appropriate
to
provide
that
binding
tariff
information which has been issued by the customs auth
Having regard to the Treaty on the Functioning of the European
orities of Member States in respect of the classification of
Union,
goods in the Combined Nomenclature but which is not
in accordance with this Regulation can, for a period of 3
Having regard to Council Regulation (EEC) No 2658/87 of
months, continue to be invoked by the holder, under
23 July 1987 on the tariff and statistical nomenclature and
Article 12(6) of Council Regulation (EEC) No 2913/92
on the Common Customs Tariff
( 1 ), and in particular
of 12 October 1992 establishing the Community
Article 9(1)(a) thereof,
Customs Code ( 2 ).
Whereas:
(5) The
Customs
Code
Committee
has
not
issued
an
opinion
(1) In
order
to
ensure
uniform
application
of
the
Combined
within the time limit set by its Chairman,
Nomenclature annexed to Regulation (EEC) No 2658/87,
HAS ADOPTED THIS REGULATION:
it is necessary to adopt measures concerning the classifi
cation of the goods referred to in the Annex to this
Article 1
Regulation.
The goods described in column (1) of the table set out in the
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general Annex shall be classified within the Combined Nomenclature
rules for the interpretation of the Combined Nomen
under the CN code indicated in column (2) of that table.
clature. Those rules apply also to any other nomenclature
which is wholly or partly based on it or which adds any
Article 2
additional subdivision to it and which is established by
Binding tariff information issued by the customs authorities of
specific provisions of the Union, with a view to the
Member States, which is not in accordance with this Regulation,
application of tariff and other measures relating to
can continue to be invoked for a period of 3 months under
trade in goods.
Article 12(6) of Regulation (EEC) No 2913/92.
(3) Pursuant
to
those
general
rules,
the
goods
described
in
Article 3
column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by
This Regulation shall enter into force on the 20th day following
virtue of the reasons set out in column (3) of that table.
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, 12 March 2012.
For the Commission,
On behalf of the President,
Algirdas EMETA
Member of the Commission
( 1 ) OJ L 256, 7.9.1987, p. 1.
( 2 ) OJ L 302, 19.10.1992, p. 1.

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L 73/2
EN
Official Journal of the European Union
13.3.2012
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
The product has the following composition
2207 20 00 Classification
is
determined
by
the
General
Rules
(% by weight):
1, 3(a) and 6 for the interpretation of the
Combined Nomenclature and by the wording
— ethyl alcohol 70
of CN codes 2207 and 2207 20 00. By appli
cation of General Rule 3(a), heading 2207
— gasoline
30
provides a more specific description in
comparison to heading 3824 which provides a
The product is transported in bulk.
more general description. Therefore, classification
under heading 3824 is excluded.
The product is a simple mixture of ethyl alcohol
and gasoline. The percentage level of gasoline in
the product renders it unfit for human
consumption but does not prevent the use of
the product for industrial purposes (see also the
HS Explanatory Notes to heading 2207, fourth
paragraph).
The product is therefore to be classified under
CN code 2207 20 00 as a denatured ethyl
alcohol.

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Document Outline

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