{
  "url": "https://openlegislation.uk/eu-regulation-2005-2114/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-2114/annex.json",
  "legislation": "eur/2005/2114",
  "legislation_title": "Council Regulation (EC) No 2114/2005 of 13 December 2005 concerning the implementation of the Agreement in the form of Exchange of Letters between the European Community and the Republic of Korea pursuant to Article XXIV:6 and Article XXVIII of the General Agreement on Tariffs and Trade (GATT) 1994",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-2114",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the concessions being determined, within the context of this Annex, by the coverage of the CN codes as they exist at the time of adoption of the current regulation. Where ex CN codes are indicated, the concessions are to be determined by application of the CN code and corresponding description taken together.\nPart Two\nSchedule of customs duties\nThe lower applied rates indicated above are to be applied for three years or until the implementation of the results of the Doha Development Agenda Round reaches the tariff level above, whichever comes first.\nThe lower applied rate indicated above is to be applied for four years or until the implementation of the results of the Doha Development Agenda Round reaches the tariff level above, whichever comes first.\nCN code\nDescription\nDuty rate\n3903 19 00\nPolystyrene, in primary forms (other than expansible).\nAn applied rate of 4,0 %\n8521 10 30\nMagnetic tape-type video recording or reproducing apparatus, whether or not incorporating a video tuner, using tape of a width not exceeding 1,3 cm and allowing recording or reproduction at a tape speed not exceeding 50 mm per second, other than those for use in civil aircraft.\nAn applied rate of 13,0 %\n8525 40 99\nOther video camera recorders, other than those which are only able to record sound and images taken by the television camera.\nAn applied rate of 12,5 %\n8527 31 91\nOther radio-broadcast receivers, including apparatus capable of receiving also radio-telephony or radio-telegraphy, combined with sound recording or reproducing apparatus, with laser optical reading system, other than those having within the housing one or more loudspeaker.\nAn applied rate of 11,4 %",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The lower applied rates indicated above are to be applied for three years or until the implementation of the results of the Doha Development Agenda Round reaches the tariff level above, whichever comes first."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The lower applied rate indicated above is to be applied for four years or until the implementation of the results of the Doha Development Agenda Round reaches the tariff level above, whichever comes first."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/2114/annex",
    "retrieved_at": "2026-11-01T14:54:02.740369+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."
}