{
  "url": "https://openlegislation.uk/eu-regulation-2012-144/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-144/annex.json",
  "legislation": "eur/2012/144",
  "legislation_title": "Commission Implementing Regulation (EU) No 144/2012 of 16 February 2012 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-144",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nAn apparatus in a single housing with dimensions of approximately 31 × 20 × 5 cm, comprising the following components:\na microprocessor,\na dual DVB-S/DVB-T digital tuner,\na flash memory, and\na \"smart card\" reader for conditional access to a service provider.\nThe apparatus is equipped with the following interfaces:\na satellite RF input,\na terrestrial RF input,\na terrestrial RF output,\nan Ethernet (RJ-45),\ntwo USB,\nan HDMI,\ntwo SCART,\ntwo RCA for audio output,\nan S/PDIF (optical digital audio output), and\na slot for a hard disk.\nAn interchangeable hard disk can be clipped in after presentation. The hard disks can be retained for viewing the files recorded at a later stage only on this apparatus.\nUpon presentation, the apparatus is capable of receiving and decoding digital television signals (both free channels and programmes from the service provider). It is also capable of connecting to the Internet via the Ethernet interface.\nThe apparatus is capable of receiving and decoding audio/video files from an automatic data - processing machine via a so-called \"home gateway\".\nThe apparatus is capable of reproducing audio/video files from external media (such as a hard disk or a USB memory) via a USB interface.\nThe apparatus is capable of recording and reproducing the digital television signals received.\n8528 71 15\nClassification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8528, 8528 71 and 8528 71 15.\nThe apparatus is a composite machine capable of performing the functions of both headings 8521 and 8528.\nGiven its characteristics, neither function is considered to be the apparatus’ principal function within the meaning of Note 3 to Section XVI.\nThe apparatus is therefore to be classified under the heading that occurs last in numerical order, namely heading 8528.\nDespite the presence of interchangeable hard disks, a capability to reproduce content from external media as well as a capability to record the free channels received, the apparatus retains the essential character of a so-called \"set-top box which has a communication function\".\nIt is therefore to be classified under CN code 8528 71 15 as a set-top box which has a communication function.",
  "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/2012/144/annex",
    "retrieved_at": "2026-11-01T14:49:35.580977+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."
}