{
  "url": "https://openlegislation.uk/eu-regulation-2008-1143/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-1143/annex.json",
  "legislation": "eur/2008/1143",
  "legislation_title": "Commission Regulation (EC) No 1143/2008 of 13 November 2008 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2008-1143",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nA set put up for retail sale consisting of:\na device with electronic components having the shape of a cigarette;\ntwo cartridges;\ntwo rechargeable lithium batteries; and\na battery charger.\nThe device consists of a stainless steel shell with a microelectronic circuit, a high-sensibility sensor, a chamber for batteries and a chamber for placing a cartridge.\nEach cartridge is composed of an inhaler and an ampoule. The ampoule contains nicotine, a smell compound for cigarettes and ordinary food additives. Both the inhaler and the ampoule are disposable.\nThe electronic circuit, when activated by the inhalation, starts the atomisation of the nicotine diluent and the creation of atomised ‘smoke’ to be inhaled by the smoker.\n8543 70 90\nClassification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8543, 8543 70 and 8543 70 90.\nThe component that gives the set its essential character is the electronic device because it is the electronic circuit that triggers the atomisation of the nicotine diluent and the creation of atomised ‘smoke’ to be inhaled by the smoker.\nClassification under heading 8424 is excluded as the device is not a mechanical appliance for projecting, dispersing or spraying liquids.\nThe electronic device is considered to be an electrical apparatus, having an individual function, not specified or included elsewhere in Chapter 85.\nBy virtue of General Rule 3(b), the set is therefore to be classified under heading 8543 (see also the Harmonised System Explanatory Notes to heading 8543, third 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/2008/1143/annex",
    "retrieved_at": "2026-11-01T14:51:51.512053+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."
}