{
  "url": "https://openlegislation.uk/eu-regulation-2013-278/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-278/annex.json",
  "legislation": "eur/2013/278",
  "legislation_title": "Commission Implementing Regulation (EU) No 278/2013 of 19 March 2013 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-278",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nA box measuring approximately 33 × 10 × 10 cm, made of metal sheeting with a thickness of approximately 0,2 mm.\nThe outside of the box bears a brand logo and name.\nInside the box there is an easily detachable plastic inlay specially shaped to accommodate a bottle.\nThe box is designed to be used as a package for a bottle of wine.\nThe box is presented without the bottle.\n7326 90 98\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326, 7326 90 and 7326 90 98.\nGiven its characteristics the product is a metal gift box with a detachable inlay. Heading 4202 covers products of a different nature suitable for long term use (such as binocular cases, musical instrument cases, gun cases and similar containers) specially shaped or internally fitted to contain particular tools with or without their accessories. The product is not similar to cases and containers of heading 4202 (see also the HS Explanatory Notes to heading 4202). Classification under heading 4202 as cases and similar containers is therefore excluded.\nClassification under heading 7310 as boxes or similar containers is also excluded as the product is neither a larger container used for commercial conveyance and packing of goods or a smaller container mainly used as sales packings for butter, beer, biscuits, etc. Heading 7310 covers products used as transport and sale containers for goods, whereas the product is a gift box holding a bottle and enhancing its appearance, while the bottle itself contains the liquid (see also the HS Explanatory Notes to heading 7310).\nClassification under heading 7323 as table, kitchen or other household articles is also excluded as the product is not an article used for kitchen or table or other household purposes but is a metal gift box of limited use (see also the HS Explanatory Notes to heading 7323).\nThe product is therefore to be classified under CN code 7326 90 98 as other articles of iron or steel.",
  "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/2013/278/annex",
    "retrieved_at": "2026-11-01T14:48:46.326858+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."
}