{
  "url": "https://openlegislation.uk/eu-regulation-2012-145/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-145/annex.json",
  "legislation": "eur/2012/145",
  "legislation_title": "Commission Implementing Regulation (EU) No 145/2012 of 16 February 2012 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-145",
  "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 27 × 15 × 6 cm, comprising the following components:\na microprocessor,\ntwo cable digital tuners,\na cable modem,\na flash memory, and\na \"smart card\" reader for conditional access to a service provider.\nThe apparatus is equipped with the following interfaces:\nan RF input and an RF output,\ntwo Ethernet (RJ-45),\ntwo USB,\nan HDMI,\na SCART,\nsix RCA for audio and video output,\nan S/PDIF (optical digital audio output), and\na slot for a hard disk.\nThe housing of the apparatus can be opened and a hard disk can be inserted after presentation.\nUpon presentation, the apparatus is capable of receiving and decoding digital television signals. It is also capable of connecting to the Internet via the modem.\nThe apparatus is capable of receiving and decoding audio/video files from apparatus within a local area network via a router.\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 from the service provider.\n8528 71 15\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI 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 and mainly the capacity to record only content received from the service provider, the apparatus is principally intended to be used for receiving television signals. Therefore, classification under heading 8521 is excluded.\nGiven that the apparatus is not designed to incorporate a video display or a screen and that its main components are tuners, a microprocessor and a modem for gaining access to the Internet and having the function of interactive information exchange, it 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/2012/145/annex",
    "retrieved_at": "2026-11-01T14:49:35.559248+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."
}