{
  "url": "https://openlegislation.uk/eu-regulation-1996-2491/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-1996-2491/introduction.json",
  "legislation": "eur/1996/2491",
  "legislation_title": "Commission Regulation (EC) no 2491/96 of 23 December 1996 amending Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1996-2491",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Regulation (EC) no 2491/96\nof 23 December 1996\namending Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff\nTHE COMMISSION OF THE EUROPEAN COMMUNITIES,\nHaving regard to the Treaty establishing the European Community,\nHaving regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as last amended by Commission Regulation (EC) No 1734/96, and in particular Article 9 thereof,\nWhereas Commission Regulation (EC) No 2564/95 lays down measures concerning the classification in the combined nomenclature of products including a CD-ROM drive and (a system for reproducing sound and image on computer ‘multimedia’);\nWhereas Commission Regulation (EC) No 3009/95 of 22 December 1995 amending Annex I to Council Regulation (EEC) No 2658/87, gave effect from 1 January 1996 to the changes made to the Harmonized System nomenclature in the light of the Customs Cooperation Council's recommendation of 6 July 1993; whereas the changes made to the Harmonized System nomenclature include the introduction, in Chapter 84, of a new Note 5 (D) potentially affecting the classification of certain products that could serve as storage units for automatic data processing machines while performing one or more other functions at the same time;\nWhereas, when applying Chapter Note 5 (E), it may prove difficult to distinguish between compact discs performing a specific function other than data processing and those designed to play CD-ROMs, audio CDs and photo CDs, which are nevertheless storage units by virtue of Note 5 (D);\nWhereas, in the interests of the uniform application of the combined nomenclature, the scope of the term ‘optical disk storage units’ should be made clear; whereas an additional note should therefore be inserted in Chapter 84 of the combined nomenclature; whereas Regulation (EEC) No 2658/87 should be amended accordingly;\nWhereas this Regulation covers the products mentioned in items 2 and 3 of the table annexed to Regulation (EC) No 2564/95;\nWhereas the measures provided for in this Regulation are in accordance with the opinion of the Tariff and Statistical Nomenclature Section of the Customs Code Committee,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ No L 256, 7. 9. 1987, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ No L 238, 19. 9. 1996, p. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ No L 262, 1. 11. 1995, p. 25."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "OJ No L 319, 30. 12. 1995, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1996/2491/introduction",
    "retrieved_at": "2026-11-01T14:58:57.557594+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}