New numerical codes in Chapter 99 of the CCT
Commission Regulation (EU) no. 1228/2010 has introduced new codes of hitherto dormant Chapter 99 of the Common Customs Tariff. This Regulation amends Council Regulation (EFS) no. 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff. The new codes were introduced for the application of certain provisions of Council Regulation (EC) no. 1186/2009 establishing a Community system of reliefs from customs duty.
The amendment aims to reduce administrative burdens for the classification of such goods in the Combined Nomenclature subheadings. These are the cases where the classification of each type of goods transported for the purpose of preparing the declaration represented a disproportionately high workload and given the cost would be uneconomic.
Exemption from the use of new codes is possible dismissal of the duty-free and also if the movement of goods subject to prohibition or restriction.