# Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 1: This chapter does not cover:

Extent: E+W+S+N.I.

(a) unused postage or revenue stamps, postal stationery (stamped paper) and the like, of current or new issue in the country to which they are destined (Chapter 49);
(b) theatrical scenery, studio backcloths or the like, of painted canvas (heading No 5907) except if they may be classified within heading No 9706; or
(c) pearls, natural or cultured, or precious or semi-precious stones (heading Nos 7101 to 7103).

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Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/97/annotations/1/annotation/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-97/annotations/1/annotation/1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.