HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 334/4
EN
Official Journal of the European Union
13.12.2013
COUNCIL REGULATION (EU) No 1326/2013
of 9 December 2013
amending Annex I to Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on
the Common Customs Tariff
THE COUNCIL OF THE EUROPEAN UNION,
(3) That
complex
system
has
been
found
to
lead
to
unnecessary difficulties and burdens in the application
Having regard to the Treaty on the Functioning of the European
of the Combined Nomenclature. In the interest of legis
Union, and in particular Article 31 thereof,
lative simplification and to avoid unnecessary difficulties
in applying the Combined Nomenclature, it is therefore
Having regard to the proposal from the European Commission,
appropriate to simplify both the Combined Nomen
clature and the tariff structure for those sanitary
articles, in order to implement four categories of
Whereas:
products (instead of eight), each of them associated
with a single autonomous rate of duty.
(1) Until
2012,
sanitary
towels
(pads)
and
tampons,
napkins
and napkin liners for babies and similar articles of any
material were classified in different Chapters of the
(4) Council
Regulation
(EEC)
No
2658/87
( 1 ) should
Harmonised System nomenclature, depending on the
therefore be amended accordingly,
nature or constituent material of the article. Different
rates of customs duty were associated with those
articles. This led to a complex tariff system of classifi
HAS ADOPTED THIS REGULATION:
cation.
Article 1
(2) In
2012,
a
single
heading
961900
was
created
in
the
Harmonised System to cover those sanitary articles.
Annex I to Regulation (EEC) No 2658/87 is hereby amended as
However, the same complex tariff system of classification
set out in the Annex to this Regulation.
was kept under the new heading, which was divided into
twelve subheadings according to the constituent material,
Article 2
each corresponding to a different conventional rate of
duty.
This Regulation shall enter into force on 1 January 2014.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 9 December 2013.
For the Council
The President
A. PABEDINSKIEN
( 1 ) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff
and statistical nomenclature and on the Common Customs Tariff (OJ
L 256, 7.9.1987, p. 1).

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EN
13.12.2013 Official
Journal
of
the
European
Union
L
334/5
ANNEX
In Annex I to Regulation (EEC) No 2658/87, the entries for CN codes 9619 00 to 9619 00 90 in Chapter 96 of Section
XX of Part Two, are replaced by the following:
"9619 00 Sanitary
towels
(pads)
and
tampons,
napkins
and
napkin
liners
for babies, and similar articles, of any material:
9619 00 30 –
Of
wadding
of
textile
materials
( 1 )
—
– Of other textile materials:
9619 00 40 –
–
Sanitary
towels
(pads),
tampons
and
similar
articles
( 2 )
—
9619 00 50 –
–
Napkins
and
napkin
liners
for
babies,
and
similar
articles
( 3 )
—
– Of other materials:
– – Sanitary towels (pads), tampons and similar articles:
9619 00 71
– – – Sanitary towels (pads)
( 4 )
—
9619 00 75
– – – Tampons
( 4 )
—
9619 00 79
– – – Other
( 4 )
—
– – Napkins and napkin liners for babies, and similar articles:
9619 00 81
– – – Napkins and napkin liners for babies
( 4 )
—
9619 00 89
– – – Other (for example, incontinence care articles)
( 4 )
—
( 1 ) Autonomous rate of duty: 3,8 %.
Conventional rate of duty:
— Of man made fibres: 5 %,
— Other than of man made fibres: 3,8 %.
( 2 ) Autonomous rate of duty: 6,3 %.
Conventional rate of duty:
— Knitted or crocheted: 12 %,
— Other: 10,5 %.
( 3 ) Autonomous rate of duty: 10,5 %.
Conventional rate of duty:
— Knitted or crocheted: 12 %,
— Other: 10,5 %.
( 4 ) Autonomous rate of duty: Free.
Conventional rate of duty:
— Of paper pulp, paper, cellulose wadding or webs of cellulose fibres: Free,
— Of other materials: 6,5 %.".

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