HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 327/18
EN
Official Journal of the European Union
27.11.2012
COMMISSION IMPLEMENTING REGULATION (EU) No 1101/2012
of 26 November 2012
amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council
Regulation (EEC) No 2913/92 establishing the Community Customs Code
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
required. However, taking account of the Additional Note
2 in Chapter 27 of the Combined Nomenclature the
Having regard to the Treaty on the Functioning of the European
mixture obtained should contain less than 0,5 %, by
Union,
volume, of biodiesel or gas or fuel oils respectively.
Having regard to Council Regulation (EEC) No 2913/92 of
(4) Annex
72
to
Commission
Regulation
(EEC)
No
12 October 1992 establishing the Community Customs
2454/93 ( 3 ) should therefore be amended accordingly.
Code ( 1 ), and in particular Article 247 thereof,
(5) The
amendment
should
enter
into
force
with
retroactive
Whereas:
effect in order to allow for extinguishing customs debts
which were incurred since 1 January 2012 because of the
(1) With
the
entry
into
force
of
Commission
Regulation
(EU)
introduction of the new CN codes.
No 1006/2011 of 27 September 2011 amending Annex
I to Council Regulation (EEC) No 2658/87 on the tariff
and statistical nomenclature and on the Common
(6) The
measures
provided
for
in
this
Regulation
are
in
Customs Tariff (
accordance with the opinion of the Customs Code

2 ), new CN codes apply to gas and fuel
oils containing biodiesel. These changes may affect the
Committee,
mineral oil industry because certain mixing operations
under the customs warehousing procedure and in free
HAS ADOPTED THIS REGULATION:
zones are not permitted anymore as ‘usual forms of
handling’ because they result in a different eight-digit
Article 1
CN code.
Annex 72 to Regulation (EEC) No 2454/93 is amended as set
(2)
A solution should be found to allow mixing of gas or
out in the Annex to this Regulation.
fuel oils not containing biodiesel with gas or fuel oils
containing biodiesel, classified in Chapter 27 of the CN,
Article 2
under the customs warehousing procedure and in free
zones to continue as before the entry into force of Regu
This Regulation shall enter into force on the twentieth day
lation (EU) No 1006/2011 on 1 January 2012.
following that of its publication in the Official Journal of the
European Union.
(3)
Mixing gas or fuel oils with biodiesel should be allowed,
so that separate storage of both types of goods is not
It shall apply from 1 January 2012.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 26 November 2012.
For the Commission
The President
José Manuel BARROSO
( 1 ) OJ L 302, 19.10.1992, p. 1.
( 2 ) OJ L 282, 28.10.2011, p. 1.
( 3 ) OJ L 253, 11.10.1993, p. 1.

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EN
27.11.2012 Official
Journal
of
the
European
Union L
327/19
ANNEX
In the second paragraph of Annex 72, after point 14 the following points 14a and 14b are inserted:
‘14a. mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel, classified in
Chapter 27 of the CN, in order to obtain a constant quality or a quality which is requested by the customer,
without changing the nature of the goods even if this results in a different eight-digit CN code;
14b. mixing of gas or fuel oils with biodiesel so that the mixture obtained contains less than 0,5 %, by volume, of
biodiesel, and mixing of biodiesel with gas or fuel oils so that the mixture obtained contains less than 0,5 %,
by volume, of gas or fuel oils;’.

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Document Outline

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