Commission Implementing Regulation (EU) 2017/1477 of 11 August 2017 amending Regulation (EC) No 1051/2009 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2017/1477of 11 August 2017amending Regulation (EC) No 1051/2009 concerning the classification of certain goods in the Combined NomenclatureTHE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs CodeOJ L 269, 10.10.2013, p. 1., and in particular Article 57(4) and Article 58(2) thereof,Whereas:(1)By Regulation (EC) No 1051/2009Commission Regulation (EC) No 1051/2009 of 3 November 2009 concerning the classification of certain goods in the Combined Nomenclature (OJ L 290, 6.11.2009, p. 56)., the Commission classified a new four-wheeled vehicle described in the first column of point 2 of the table of the Annex to that Regulation under CN code 87019090.(2)In Case C-91/15 KawasakiJudgement of the Court of Justice of 22 September 2016, Kawasaki Motors Europe, C-91/15, ECLI:EU:C:2016:716., the Court of Justice ruled that point 2 of the table of the Annex to Regulation (EC) No 1051/2009 is invalid in so far as it classifies the vehicle in question under subheading 87019090 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87Council 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)., as amended by Commission Regulation (EC) No 948/2009Commission Regulation (EC) No 948/2009 of 30 September 2009 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 287, 31.10.2009, p. 1)., and not under subheadings 87019011 to 87019039 of that Combined Nomenclature.(3)For reasons of legal certainty, it is appropriate to remove provisions which are no longer applicable from the Union legal order. The provision declared invalid should therefore be deleted in order to avoid potential divergences in tariff classification of certain vehicles and to ensure the uniform application of the Combined Nomenclature within the Union.(4)Regulation (EC) No 1051/2009 should therefore be amended accordingly.(5)The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,HAS ADOPTED THIS REGULATION: