- Latest available (Revised)
- Point in Time (19/12/1994)
- Original (As adopted by EU)
Commission Regulation (EC) No 3254/94 of 19 December 1994 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community customs code
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Point in time view as at 19/12/1994.
Commission Regulation (EC) No 3254/94 is up to date with all changes known to be in force on or before 15 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Except where otherwise specified, these Notes apply to the three preferential regimes.
These notes shall apply, where appropriate, to all products manufactured using non-originating materials, even if they are not subject to specific conditions contained in the lists in Annexes 15, 19 and 20 and are simply subject to the change of heading rule set out in Article 69 (1), 100 (1) and 122 (1).
For example:
An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by forging” of heading No 7224.
If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or another. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating material used.
Accordingly, it follows that:
when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification,
when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the origin rules,
where, under General Rule 5 of the Harmonized System, packing is included with the product for classification purposes, it shall be included for the purposes of determining origin.
For example:
The rule for fabrics says that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; one can use one or the other or both.
If, however, a restriction applies to one material and other restrictions apply to other materials in the same rule, then the restrictions only apply to the materials actually used.
For example:
The rule for sewing machines specifies that both the thread tension mechanism used and the zigzag mechanism used must originate; these two restrictions only apply if the mechanisms concerned are actually incorporated into the sewing machine.
For example:
If a rule specifically excludes the use of cereals or their derivatives this would not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals.
For example:
In the case of an article made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn — that is the fibre stage.
See also Note 6.2. in relation to textiles.
The following are the basic textile materials:
silk,
wool,
coarse animal hair,
fine animal hair,
horsehair,
cotton,
paper-making materials and paper,
flax,
true hemp,
jute and other textile bast fibres,
sisal and other textile fibres of the genus Agave,
coconut, abaca, ramie and other vegetable textile fibres,
synthetic man-made filaments,
artificial man-made filaments,
synthetic man-made staple fibres,
artificial man-made staple fibres.
For example:
A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 % of the yarn.
For example:
A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used up to a weight of 10 % of the fabric.
For example:
Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.
For example:
If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
For example:
A carpet with tufts made from both artificial yarns and cotton yarns and with a jute backing is a mixed product because three basic textile materials are used. Thus, any non-originating materials that are at a later stage of manufacture than the rule allows may be used, provided their total weight taken together does not exceed 10 % of the weight of the textile materials in the carpet. Thus, both the jute backing and/or the artificial yarns could be imported at that stage of manufacture, provided the weight conditions are met.
Example:
If a rule in the list provides that for a particular textile item, such as trousers, yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners even though slide-fasteners normally contain textiles.
vacuum distillation;
redistillation by a very thorough fractionation process(1);
cracking;
reforming;
extraction by means of selective solvents;
the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
polymerization;
alkylation;
isomerization.
vacuum distillation;
redistillation by a very thorough fractionation process;
cracking;
reforming;
extraction by means of selective solvents;
the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
polymerization;
alkylation;
isomerization;
(in respect of heavy oils falling within heading No ex 2710 only) desulphurization with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
(in respect of products falling within heading No 2710 only) deparaffining by a process other than filtering;
in respect of heavy oils falling within heading No ex 2710 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 oC with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e. g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
(in respect of fuel oils falling within heading No 2710 only) atmospheric distillation, on condition that less then 30 % of these products distils, by volume, including losses, at 300 oC by the ASTM D 86 method;
(in respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only) treatment by means of a high-frequency electrical brush-discharge.
Annexes 31, 32, 33 and 34 of Regulation (EEC) No 2454/93 shall be amended as follows:
The separation between the second and third subdivisions of box 33 of the single administrative document shall be moved one-tenth of an inch (2,54 mm) to the left.
Annex 38 of Regulation (EEC) No 2454/93 shall be amended as follows:
The text referring to box 33 is hereby replaced by the following:
‘First subdivisions (eight digits)
To be completed in accordance with the combined nomenclature.
Second subdivision (two characters)
To be completed in accordance with the Taric code (two characters for the application of specific Community measures in respect of formalities to be completed at destination).
Third subdivision (four characters)
To be completed in accordance with the Taric code (first additional code).
Fourth subdivision (four characters)
To be completed in accordance with the Taric code (second additional code).
Fifth subdivision (four characters)
Codes to be adopted by the Member States concerned).’
Unless otherwise specified, none of the following handlings may give rise to a different eight-digit CN code.
Retail sales in a customs warehouse or a type E warehouse under the customs warehousing procedure shall be allowed in the following cases:
Sales with relief from import duties to travellers in international traffic.
Ales with relief from import duties under diplomatic arrangements or consular arrangements.
Sales with relief from import duties to members of international organizations.
Sales with relief from import duties to NATO forces.”
(Article 671)
(Article 673)
(Article 674)
(Article 677)
(Article 678)
(Article 679)
(Article 680 (1) (d))
(Article 680 (1) (e))
(Article 680 paragraph 1 (f))
(Article 681)
(Article 682 (1) (c))
(Article 683 (a))
(Article 683 (b))
(Article 683 (c))
(Article 683 (d))
(Article 683 (e))
(Article 685 paragraph 2 (a))
(Article 684 (a))
(Article 686)
(Article 687)”
See additional explanatory note 4 (b) to Chapter 27 of the combined nomenclature.
For example: mounting of a radio or windscreen wipers on a motor vehicle.
For example: the addition of additives, butane or lead to petrol, addition of orange pulp, orange oils or orange flavours to orange juice, etc.
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