A goods nomenclature, hereinafter called the ‘Combined Nomenclature’, or in abbreviated form ‘CN’, which meets at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Community and other Community policies concerning the importation or exportation of goods shall be established by the Commission.
Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
Article 1
1.
2.
The combined nomenclature shall comprise:
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the harmonized system nomenclature;
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Community subdivisions to that nomenclature, referred to as ‘CN subheadings’ in those cases where a corresponding rate of duty is specified;
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preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.
3.
The Combined Nomenclature is reproduced in Annex I. The rates of duty of the Common Customs Tariff and, where applicable, the supplementary statistical units as well as other necessary information are laid down in the said Annex.
The Annex comprises the conventional rates of duty.
However, whenever autonomous rates of duty are lower than the conventional rates of duty or where conventional rates of duty do not apply, the autonomous rates are also shown in the said Annex.
Article 2
An Integrated Tariff of the European Communities, hereinafter referred to as the ‘Taric’, which meets the requirements of the Common Customs Tariff, external trade statistics, the commercial, agricultural and other Community policies concerning the importation or exportation of goods, shall be established by the Commission.
The tariff shall be based on the Combined Nomenclature and include:
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the measures contained in this Regulation;
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the additional Community subdivisions, referred to as ‘Taric subheadings’, which are needed for the implementation of specific Community measures listed in Annex II;
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any other information necessary for the implementation or management of the Taric codes and additional codes as defined in Article 3(2) and (3);
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the rates of customs duty and other import and export charges, including duty exemptions and preferential tariff rates applicable to specific goods on importation or exportation;
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measures shown in Annex II applicable on the importation and exportation of specific goods.
Article 3
1.
Each CN subheading shall have an eight digit code number:
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the first six digits shall be the code numbers relating to the headings and subheadings of the harmonized system nomenclature;
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the seventh and eighth digits shall identify the CN subheadings. When a heading or subheading of the harmonized system is not further subdivided for Community purposes, the seventh and eighth digits shall be ‘00’.
2.
The Taric subheadings shall be identified by the 9th and 10th digits which, together with the code numbers referred to in paragraph 1, form the Taric code numbers. In the absence of a Community subdivision, the 9th and 10th digits shall be ‘00’.
3.
Exceptionally, additional Taric codes of four characters may be used for the application of specific Community measures which are not coded, or not entirely coded, at the 9th and 10th digit level.
Article 5
1.
The Taric shall be used by the Commission and the Member States for the application of Community measures concerning importation into and exportation from the Community.
2.
Taric codes and Taric additional codes shall be applied to the importation and, where applicable, to the exportation of goods covered by the corresponding subheadings.
3.
Member States may add subdivisions or additional codes for national purposes. Identifying codes shall be assigned to such subdivisions or additional codes in accordance with Regulation (EEC) No 2454/93.
Article 6
The Taric shall be established, updated, managed and disseminated by the Commission, which shall, wherever possible, use computerised means. The Commission shall, in particular, take the necessary steps to:
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integrate all measures contained in this Regulation or shown in Annex II thereto into the Taric,
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attribute Taric codes and Taric additional codes,
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update the Taric immediately,
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disseminate in electronic format changes to the Taric immediately.