{
  "url": "https://openlegislation.uk/eu-regulation-2005-2127/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2005-2127/annex.json",
  "legislation": "eur/2005/2127",
  "legislation_title": "Commission Regulation (EC) No 2127/2005 of 22 December 2005 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2005-2127",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN-code)\nReasons\n(1)\n(2)\n(3)\nAn incomplete and unassembled new four-wheeled vehicle, of the ‘pick-up’ type with a diesel engine of a cylinder-capacity of 2 500 cm3, a gross vehicle weight of 2 650 kg and a total cargo-capacity of 1 000 kg.\nThe vehicle has one row of seats for two persons (including the driver) and an open cargo area with a length of 2,28 m.\nAll parts are presented and declared to customs at the same place and time.\nThe radiator, windows, tyres, battery, shock absorbers, seat and door upholstery are not present.\n8704 21 91\nClassification is determined by General Rules 1, 2 (a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8704, 8704 21 and 8704 21 91.\nThe vehicle is classified under heading 8704 because, as presented, it has the essential character of a complete or finished vehicle (General Rule 2 (a), first sentence). See also the HS Explanatory Notes to Chapter 87, General.\nThe fact that the vehicle is presented unassembled does not affect the classification as a complete or finished product (General Rule 2 (a), second sentence).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2005/2127/annex",
    "retrieved_at": "2026-11-01T14:54:02.335496+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."
}