# Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 1: Throughout the nomenclature, the expression ‘plastics’ means those materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.

Extent: E+W+S+N.I.

Throughout the nomenclature, any reference to ‘plastics’ also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.

---
Source: https://www.legislation.gov.uk/eur/2012/927/annex/I/part/TWO/division/1/section/VII/chapter/39/annotations/1/annotation/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-927/annex-I/part-TWO/division-1/section-VII/chapter-39/annotations/1/annotation/1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.