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18.8.2012 Official
Journal
of
the
European
Union L
222/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) No 749/2012
of 14 August 2012
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
orities of Member States in respect of the classification of
Having regard to the Treaty on the Functioning of the European
goods in the Combined Nomenclature but which is not
Union,
in accordance with this Regulation can, for a period of
three months, continue to be invoked by the holder,
Having regard to Council Regulation (EEC) No 2658/87 of
under Article 12(6) of Council Regulation (EEC) No
23 July 1987 on the tariff and statistical nomenclature and
2913/92 of 12 October 1992 establishing the
on the Common Customs Tariff
( 1 ), and in particular
Community Customs Code ( 2 ).
Article 9(1)(a) thereof,
Whereas:
(5) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Customs Code
(1) In
order
to
ensure
uniform
application
of
the
Combined
Committee,
Nomenclature annexed to Regulation (EEC) No 2658/87,
it is necessary to adopt measures concerning the classifi
HAS ADOPTED THIS REGULATION:
cation of the goods referred to in the Annex to this
Regulation.
Article 1
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general The goods described in column (1) of the table set out in the
rules for the interpretation of the Combined Nomen
Annex shall be classified within the Combined Nomenclature
clature. Those rules apply also to any other nomenclature
under the CN code indicated in column (2) of that table.
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
Article 2
specific provisions of the Union, with a view to the
Binding tariff information issued by the customs authorities of
application of tariff and other measures relating to
Member States, which is not in accordance with this Regulation,
trade in goods.
can continue to be invoked for a period of three months under
(3) Pursuant
to
those
general
rules,
the
goods
described
in Article 12(6) of Regulation (EEC) No 2913/92.
column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by
Article 3
virtue of the reasons set out in column (3) of that table.
This Regulation shall enter into force on the twentieth day
(4) It
is
appropriate
to
provide
that
binding
tariff following that of its publication in the Official Journal of the
information which has been issued by the customs auth
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 14 August 2012.
For the Commission,
On behalf of the President,
Andris PIEBALGS
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 222/2
EN
Official Journal of the European Union
18.8.2012
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
A product (so-called ‘Chitosan’) prepared from
2106 90 92 Classification
is
determined
by
General
Rules
crustacean shells, consisting of amino polysac
1 and 6 for the interpretation of the
charides.
Combined Nomenclature and the wording of
CN codes 2106, 2106 90 and 2106 90 92.
The product is presented in gelatine capsules,
put up for retail sale.
The product is a food preparation presented
in the form of capsules. The casing is a factor
According to the label the product is
that, together with the content, determines
presented as a food supplement for human
the use and character of the product as a
consumption.
food supplement (see judgment of the Court
of Justice of the European Union in joined
cases C-410/08 to C-412/08 ‘Swiss Caps’,
[2009] ECR p.I-11991, paragraphs 29
and 32).
Consequently, classification of the product as
a natural polymer under heading 3913 is
excluded.
The product is therefore to be classified under
heading 2106 as a food preparation not
elsewhere specified or included (see also
Harmonised System Explanatory Notes to
heading 2106, point (16).

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Document Outline

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