{
  "url": "https://openlegislation.uk/eu-regulation-2013-42/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-42/introduction.json",
  "legislation": "eur/2013/42",
  "legislation_title": "Commission Implementing Regulation (EU) No 42/2013 of 17 January 2013 amending Regulation (EC) No 1510/96 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-42",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) No 42/2013\nof 17 January 2013\namending Regulation (EC) No 1510/96 concerning the classification of certain goods in the Combined Nomenclature\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, and in particular Article 9(1)(a) thereof,\nWhereas:\n(1)\nIn order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.\n(2)\nIn accordance with Commission Regulation (EC) No 1510/96 of 26 July 1996 concerning the classification of certain goods in the Combined Nomenclature plastic shells containing plastic spinning tops and chewing gum have been classified under CN code 9503 90 32 as regards the spinning top and under CN code 1704 10 99 as regards the chewing gum. As a consequence of the introduction of Note 4 to Chapter 95 of the Combined Nomenclature with effect from 1 January 2007, those items should be classified together as combinations having the essential character of a toy under CN code 9503 00 95.\n(3)\nRegulation (EC) No 1510/96 should therefore be amended accordingly.\n(4)\nThe measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 256, 7.9.1987, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 189, 30.7.1996, p. 89."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/42/introduction",
    "retrieved_at": "2026-11-01T14:48:53.955831+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."
}