{
  "url": "https://openlegislation.uk/eu-regulation-2012-146/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-146/annex.json",
  "legislation": "eur/2012/146",
  "legislation_title": "Commission Implementing Regulation (EU) No 146/2012 of 16 February 2012 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-146",
  "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 42 × 25 × 6 cm, comprising the following components:\ntwo microprocessors, one of which is dedicated only for the Blu-Ray reader,\na dual DVB-S/DVB-T digital tuner,\na built-in hard disk of 250 GB,\na Blu-Ray 2D and 3D reader,\nan SD card reader, and\na \"smart card\" reader for conditional access to a service provider.\nThe apparatus is equipped with the following interfaces:\ntwo RF inputs,\nan Ethernet (RJ-45),\na USB,\nan HDMI,\na SCART,\ntwo RCA for audio output, and\nan S/PDIF (optical digital audio output).\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:\napparatus within a local area network via a so-called \"home gateway\" and\nexternal sources via the USB interface (such as a hard disk, a USB memory, video recorders, digital cameras, camcorders) or via the SD card reader.\nThe apparatus is capable of recording and reproducing the digital television signals received as well as any video files received through the SD card reader or the USB interface.\nThe apparatus is capable of reproducing files from external media such as DVD, Blu-Ray 2D and 3D and CD via the integrated Blu-Ray reader.\n8521 90 00\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 8521 and 8521 90 00.\nThe apparatus is a composite machine capable of performing the functions of both headings 8521 and 8528.\nGiven its characteristics, namely the presence of a video reproducing apparatus of heading 8521 (the Blu-Ray reader in the present case) and the possibility to record video signals and files from a range of sources (including inter alia video recorders, digital cameras, camcorders) independently of the connection to the service provider, the apparatus is not a reception apparatus for television, incorporating a video recording or reproducing apparatus and does not retain the essential character of a so-called \"set-top box which has a communication function\".\nThe apparatus has the principal function of a video recording or reproducing apparatus incorporating a video tuner within the meaning of Note 3 to Section XVI.\nThe apparatus is therefore to be classified under CN code 8521 90 00 as other video recording or reproducing apparatus incorporating a video tuner.",
  "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/2012/146/annex",
    "retrieved_at": "2026-11-01T14:49:35.537732+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."
}