Commission Delegated Regulation (EU) 2021/1934 of 30 July 2021 amending Delegated Regulation (EU) 2015/2446 as regards certain provisions relating to the origin of goods

• CELEX: Delegated Regulation (EU) 2021/1934
• Articles: 5

Article 1

Delegated Regulation (EU) 2015/2446 is amended as follows:

(1)

in Article 31, point (b) is replaced by the following:

(b)

‘vegetable products grown and harvested only there;’;

(2)

in Article 33, the third paragraph is replaced by the following:

‘For goods not covered by Annex 22-01, where the last working or processing is deemed not to be economically justified, the goods shall be considered to have undergone their last substantial, economically justified processing or working, resulting in the manufacture of a new product or representing an important stage of manufacture, in the country or territory where the major portion of the materials originated. Where the final product is to be classified under Chapters 1 to 29 or 31 to 40 of the Harmonized System, the major portion of the materials shall be determined on the basis of the weight of the materials. Where the final product is to be classified under Chapters 30 or 41 to 97 of the Harmonized System, the major portion of the materials shall be determined on the basis of the value of the materials.’;

(3)

in Article 34, the following subparagraph is added:

‘For goods covered by Annex 22-01, the Chapter residual rules for those goods shall apply. For goods not covered by Annex 22-01, where the last working or processing is deemed to be a minimal operation, the origin of the final product is the country or territory where the major portion of the materials originated. Where the final product is to be classified under Chapters 1 to 29, or 31 to 40 of the Harmonized System, the major portion of the materials shall be determined on the basis of the weight of the materials. Where the final product is to be classified under Chapters 30 or 41 to 97 of the Harmonized System, the major portion of the materials shall be determined on the basis of the value of the materials.’;

(4)

in Article 35(3), point (a) is replaced by the following:

‘(a)

components without which the proper operation of a piece of equipment, machine, apparatus or vehicle which has been put into free circulation cannot be ensured; and’;

(5)

Annex 22-01 is amended as set out in Annex I to this Regulation;

(6)

Annex 22-03 is amended as set out in Annex II to this Regulation;

(7)

Annex 22-04 is amended as set out in Annex III to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Points (5), (6) and (7) of Article 1 shall apply from 1 January 2022.

Schedules & Appendices

ANNEX I

ANNEX I

Annex 22-01 to Delegated Regulation (EU) 2015/2446 is amended as follows:

(1)

in the introductory notes, in point 2.1, the third sentence is replaced by the following:

‘

“Harmonized System” or “HS” means the goods nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, as amended by Recommendation of the Customs Cooperation Council of 28 June 2019 (“HS 2022”).’;

(2)

throughout the text the words ‘HS 2017 Code’ are replaced by the words ‘HS 2022 Code’;

(3)

in Section IV, Chapter 20, point (2) of the Chapter residual rule applicable to mixtures is replaced by the following:

‘(2)

The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of products of heading 2009 (fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter) shall be the country of origin of the materials that account for more than 50 % by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together.’;

(4)

in Section IV, Chapter 22, the text of the title ‘Chapter residual rule’ at the end of the Chapter is replaced by the following:

‘Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.’;

(5)

in Section XVI, Chapter 85, in the row for heading ‘8541’, in the column ‘Description of goods’, the text is replaced by the following:

‘Semiconductor devices (for example, diodes, transistors, semiconductor based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals.’.

ANNEX II

ANNEX II

Annex 22-03 to Delegated Regulation (EU) 2015/2446 is amended as follows:

(1)

in the introductory notes, in point 2.1, the following sentence is added:

‘

“Harmonized System” or “HS” means the goods nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, as amended by Recommendation of the Customs Cooperation Council of 28 June 2019 (“HS 2022”).’;

(2)

in the title of column 1 of the table in Part II of the Annex, the words ‘Harmonised System heading’ are replaced by the words ‘HS 2022 Code’;

(3)

in the row for heading ‘0305’, the text in the column ‘Description of product’ is replaced by the following:

‘Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process’;

(4)

in the row for heading ‘ex 0306’, the text in the column ‘Description of product’ is replaced by the following:

‘Crustaceans, whether in shell or not, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine’;

(5)

in the row for heading ‘ex 0307’, the text in the column ‘Description of product’ is replaced by the following:

‘Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process’;

(6)

between the row for heading ‘ex 0307’ and the row for ‘Chapter 4’, two new rows are inserted as follows:

‘ex 0308

Aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process

Manufacture in which all the materials of Chapter 3 used are wholly obtained

ex 0309

Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption

Manufacture in which all the materials of Chapter 3 used are wholly obtained’

(7)

in the row for ‘ex Chapter 15’, the text in the column ‘Description of product’ is replaced by the following:

‘Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:’;

(8)

in the row for heading ‘1516 and 1517’, the text in the column ‘Description of product’ is replaced by the following:

‘Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared;

Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 1516

’;

(9)

in the row for ‘Chapter 16’, the text in the column ‘Description of product’ is replaced by the following:

‘Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects’;

(10)

in the first row for heading ‘ex 1702’, the text in the column ‘Description of product’ is replaced by the following:

‘Other sugars, including chemically pure lactose and glucose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel’;

(11)

in the row for heading ‘6306’, the text in the column ‘Description of product’ is replaced by the following:

‘Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods’;

(12)

in the row for heading ‘8548’, the text in the column ‘Description of product’ is replaced by the following:

‘Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter’;

(13)

between the row for heading ‘8548’ and the row for ‘Chapter 86’, a new row is inserted as follows:

‘8549

Electrical and electronic waste and scrap

(a)

LDC

Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product.

(b)

Other beneficiary countries

Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product.’

(14)

in the row for ‘Chapter 94’, the text in the column ‘Description of product’ is replaced by the following:

‘Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; “luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings’.

ANNEX III

ANNEX III

Annex 22-04 to Delegated Regulation (EU) 2015/2446 is amended as follows:

(1)

in the title of the first column of the table, the words ‘Harmonised System or Combined Nomenclature code’ are replaced by the words ‘HS 2022 or Combined Nomenclature Code’;

(2)

in the row for Harmonized System or Combined Nomenclature code ‘2009’, the text in the column ‘Description of materials’ is replaced by the following:

‘Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter’.