{
  "url": "https://openlegislation.uk/eu-regulation-2010-1228/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-1228/annex.json",
  "legislation": "eur/2010/1228",
  "legislation_title": "Commission Regulation (EU) No 1228/2010 of 15 December 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2010-1228",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Annex I to Regulation (EEC) No 2658/87 is amended as follows:\n(1) in the Summary, Part Two, Section XXI, Chapter 99, the phrase ‘(Reserved for special uses determined by the competent Community authorities)’ is replaced by the following: ‘Special Combined Nomenclature codes’;\n(2) in Part Two, Section XXI, between the end of Chapter 98 and ‘Part Three’, the following ‘Chapter 99’ is inserted:\n‘ CHAPTER 99\nSPECIAL COMBINED NOMENCLATURE CODES\nSub-chapter I\nCombined Nomenclature codes for certain specific movements of goods\n(Import or export)\nAdditional notes:\n1.\nThe provisions of this sub-chapter only apply to the movement of goods to which it refers.\nSuch goods shall be declared in the relevant subheading if the conditions and requirements thereof and of any applicable regulations are met. The description of such goods must be sufficiently precise to enable them to be identified.\nMember States, may, however, choose not to apply the provisions of this sub-chapter in so far as import duties or other charges are at stake.\n2.\nThe provisions of this sub-chapter do not apply to the trading of goods between Member States.\n3.\nImported and exported goods as provided for in Regulation (EC) No 1186/2009 that have been refused the benefit of the relief of import or export duties are excluded from this sub-chapter.\nMovements containing goods which are subject to any prohibition or restriction are also excluded from this sub-chapter.\nAt importation, entry under this subheading and the relief from import duties shall be subject to the conditions laid down in Regulation (EC) No 1186/2009.\nCN code\nDescription\nNote\n1\n2\n3\nCertain goods, as provided for in Regulation (EC) No 1186/2009 (import and export):\n9905 00 00\n—\nPersonal property belonging to natural persons transferring their normal place of residence\n9919 00 00\n—\nThe following goods, other than those mentioned above:\n—\ntrousseaux and household effects belonging to a person transferring his or her normal place of residence on the occasion of his or her marriage; personal property acquired by inheritance.\n—\nschool outfits, educational materials and related household effects\n—\ncoffins containing bodies, funerary urns containing the ashes of deceased persons and ornamental funerary articles\n—\ngoods for charitable or philanthropic organisations and goods for the benefit of disaster victims\nSub-chapter II\nStatistical codes for certain specific movements of goods\nAdditional notes:\n1.\nCommission Regulation (EU) No 113/2010 οf 9 February 2010 implementing Regulation (EC) No 471/2009 of the European Parliament and of the Council on Community statistics relating to external trade with non-member countries, as regards trade coverage, definition of the data, compilation of statistics on trade by business characteristics and by invoicing currency, and specific goods or movements and Commission Regulation (EC) No 1982/2004 of 18 November 2004 implementing Regulation (EC) No 638/2004 of the European Parliament and of the Council on Community statistics relating to the trading of goods between Member States and repealing Commission Regulations (EC) No 1901/2000 and (EEC) No 3590/92 allow the Member States to use a simplified coding system for some goods in the extra-EU and intra-EU trade statistics.\n2.\nThe codes set out in this sub-chapter are subject to the conditions laid down in Regulation (EU) No 113/2010 and Regulation (EC) No 1982/2004.\nCN Code\nDescription\n1\n2\n9930\nGoods delivered to vessels and aircraft:\n9930 24 00\n—\ngoods from CN chapters 1 to 24\n9930 27 00\n—\ngoods from CN chapter 27\n9930 99 00\n—\ngoods classified elsewhere\n9931\nGoods delivered for the crew of the offshore installation or for the operation of the engines, machines and other equipment of the offshore installation:\n9931 24 00\n—\ngoods from CN chapters 1 to 24\n9931 27 00\n—\ngoods from CN chapter 27\n9931 99 00\n—\ngoods classified elsewhere\n9950 00 00\nCode used only in trading of goods between Member States for individual transactions whose value is less than EUR 200 and for reporting residual products in some cases\n’",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "At importation, entry under this subheading and the relief from import duties shall be subject to the conditions laid down in Regulation (EC) No 1186/2009."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 37, 10.2.2010, p. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "OJ L 343, 19.11.2004, p. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2010/1228/annex",
    "retrieved_at": "2026-11-01T14:50:25.246744+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."
}