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Commission Delegated Regulation (EU) 2015/2446Show full title

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

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ANNEX 71-03U.K.

List of permitted usual forms of handling (Article 220 of the Code)U.K.

Unless otherwise specified, none of the following forms of handling may give rise to a different eight-digit CN code.

(1)ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and removal of protective coating for transport;U.K.

(2)reconstruction of the goods after transport;U.K.

(3)stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods;U.K.

(4)removal of damaged or contaminated components;U.K.

(5)conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives;U.K.

(6)treatment against parasites;U.K.

(7)anti-rust treatment;U.K.

(8)treatment:U.K.

  • by simple raising of the temperature, without further treatment or distillation process, or

  • by simple lowering of the temperature;

even if this results in a different eight-digit CN code;

(9)electrostatic treatment, uncreasing or ironing of textiles;U.K.

(10)treatment consisting in:U.K.

  • stemming and/or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of fruits, or

  • dehydration of fruits even if this results in a different eight-digit CN code;

(11)desalination, cleaning and butting of hides;U.K.

(12)addition of goods or addition or replacement of accessory components as long as this addition or replacement is relatively limited or is intended to ensure compliance with technical standards and does not change the nature or improve the performances of the original goods, even if this results in a different eight-digit CN code for the added or replacement goods;U.K.

(13)dilution or concentration of fluids, without further treatment or distillation process, even if this results in a different eight-digit CN code;U.K.

(14)mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods;U.K.

(15)mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel, classified in Chapter 27 of the CN, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods even if this results in a different eight-digit CN code;U.K.

(16)mixing of gas or fuel oils with biodiesel so that the mixture obtained contains less than 0,5 %, by volume, of biodiesel, and mixing of biodiesel with gas or fuel oils so that the mixture obtained contains less than 0,5 %, by volume, of gas or fuel oils;U.K.

(17)dividing or size cutting out of goods if only simple operations are involved;U.K.

(18)packing, unpacking, change of packing, decanting and simple transfer into containers, even if this results in a different eight-digit CN code, affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs;U.K.

(19)testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in order to control the compliance with technical standards, if only simple operations are involved;U.K.

(20)dulling of pipe fittings to prepare the goods for certain markets;U.K.

(21)denaturing, even if this results in a different eight-digit CN code;U.K.

(22)any usual forms of handling, other than the abovementioned, intended to improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods.U.K.

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