{
  "url": "https://openlegislation.uk/eu-regulation-2007-1440/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-1440/annex.json",
  "legislation": "eur/2007/1440",
  "legislation_title": "Commission Regulation (EC) No 1440/2007 of 5 December 2007 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-1440",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\n1.\nSmall envelope, of approximate dimensions 40 × 50 mm, self-adhesive, consisting of two heat-sealed foils of a plastic and aluminium complex, and containing a sample of perfume in the form of a gel. It is printed with the name of the perfume.\nThe foil can be lifted to reveal the sample of perfume in a quantity sufficient to give fragrance when rubbed onto the wrists.\nThe product is not intended for retail sale. It is intended to be stuck onto brochures, leaflets, cards, or advertising pages of magazines printed with images and text designed to advertise a specific perfume.\n3303 00 10\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Section VI and the wording of CN codes 3303 00 and 3303 00 10.\nThe product has to be classified as a perfume in subheading 3303 00 10 because the perfume is present in a quantity sufficient to give fragrance to the human body.\n2.\nPrinted page of advertising, of A4 format, partially or completely folded. The page is covered under the fold with a sample of perfume in the form of microcapsules, a paste or a powder. The fold is heat-sealed.\nThe fold can be lifted to reveal the sample of perfume in a quantity insufficient to give fragrance when rubbed onto the wrists.\nThe product is not intended for retail sale. It is intended to be placed within magazines and similar articles printed with images and text designed to advertise a specific perfume.\n4911 10 90\nClassification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 4911, 4911 10 and 4911 10 90.\nThe product cannot be classified in subheading 3303 00 10 because the perfume is present in a quantity insufficient to give fragrance to the human body.\nThe product has to be classified in subheading 4911 10 90 as printed advertising material because the printed advertising provides its essential character (Harmonized System Explanatory Notes to Chapter 49, General, 1st paragraph).",
  "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/2007/1440/annex",
    "retrieved_at": "2026-11-01T14:52:33.157014+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."
}