Commission Implementing Regulation (EU) No 211/2012 of 12 March 2012 concerning the classification of certain goods in the Combined Nomenclature
Modified by
  • Commission Implementing Regulation (EU) 2017/2157of 16 November 2017amending Implementing Regulation (EU) No 211/2012 concerning the classification of certain goods in the Combined Nomenclature, 32017R2157, November 21, 2017
Commission Implementing Regulation (EU) No 211/2012of 12 March 2012concerning the classification of certain goods in the Combined Nomenclature
Article 1The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Article 2Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of 3 months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3This Regulation shall enter into force on the 20th day following 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.ANNEX
Description of goodsClassification (CN Code)Reasons
(1)(2)(3)
A product of the following composition (% by weight):—ethyl alcohol70—gasoline (automotive petrol) conforming to EN 22830The product is used as raw material to produce fuels for motor vehicles.It is transported in bulk.22072000Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional note 12 to Chapter 22 and by the wording of CN codes 2207 and 22072000.The product is a mixture of ethyl alcohol and gasoline (automotive petrol). The percentage level of gasoline (automotive petrol) in the product renders it unfit for human consumption but does not prevent the use of the product for industrial purposes (see also the Harmonised System Explanatory Notes to heading 2207, fourth paragraph).The product is therefore to be classified under CN code 22072000 as a denatured ethyl alcohol.
Article 1The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Article 2Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of 3 months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3This Regulation shall enter into force on the 20th day following 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.ANNEX
Description of goodsClassification (CN Code)Reasons
(1)(2)(3)
A product of the following composition (% by weight):—ethyl alcohol70—gasoline (automotive petrol) conforming to EN 22830The product is used as raw material to produce fuels for motor vehicles.It is transported in bulk.22072000Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional note 12 to Chapter 22 and by the wording of CN codes 2207 and 22072000.The product is a mixture of ethyl alcohol and gasoline (automotive petrol). The percentage level of gasoline (automotive petrol) in the product renders it unfit for human consumption but does not prevent the use of the product for industrial purposes (see also the Harmonised System Explanatory Notes to heading 2207, fourth paragraph).The product is therefore to be classified under CN code 22072000 as a denatured ethyl alcohol.