{
  "url": "https://openlegislation.uk/eu-regulation-2014-458/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-458/annex.json",
  "legislation": "eur/2014/458",
  "legislation_title": "Commission Implementing Regulation (EU) No 458/2014 of 29 April 2014 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-458",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\n1.\nA digital apparatus with the design of a traditional video camera recorder for capturing and recording still and video images onto an internal memory or a memory card.\nThe apparatus is equipped with a 0,8 megapixels charge-coupled device (CCD) and a foldable viewfinder of the liquid crystal display (LCD) type with a diagonal measurement of approximately 7 cm (2,7 inches) that can be used when capturing images or as a screen for displaying recorded images.\nThe apparatus has the following interfaces:\na slot for memory cards,\ncomposite video out,\naudio output,\nUSB.\nThe maximum resolution of the still images is 1 600 × 1 200 pixels (1,92 megapixels).\nThe apparatus can record video at 50 frames per second with a maximum resolution of 720 × 576 pixels.\nThe apparatus offers an optical zoom function during video recording.\nUpon presentation files cannot be transferred to the apparatus from an automatic data-processing machine via the USB interface.\n8525 80 91\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 8525, 8525 80 and 8525 80 91.\nGiven the objective characteristics of the apparatus, such as its design and shape, the presence of a CCD with a low resolution of 0,8 megapixels, the ability to record video in a quality of standard DVD video discs (resolution of 720 × 576 pixels at 50 frames per second) and to record still images of poor quality (maximum resolution of 1,92 megapixels), capturing and recording video images is the principal function of the apparatus within the meaning of note 3 to Section XVI (see also the order of the Court of Justice of the European Union of 9 December 2010 in Case C-193/10, KMB Europe v Hauptzollamt Duisburg (ECR 2010, p. I-12903, points 23 to 25)).\nThe fact that the camera records video with lower resolution than 800 × 600 pixels does not change the apparatus' principal function. Therefore, classification under subheading 8525 80 30 as a digital camera is excluded.\nThe apparatus is only able to record sound and images taken by the television camera and the possibility of transferring files into the camera cannot be activated after presentation by simple modification of the apparatus by a user who does not have special skills.\nIt is therefore to be classified under CN code 8525 80 91 as video camera recorders only able to record sound and images taken by the television camera.\n2.\nA digital apparatus with the design of a traditional video camera recorder for capturing and recording still and video images onto an internal memory or a memory card.\nThe apparatus is equipped with a 0,8 megapixels charge-coupled device (CCD) and a foldable viewfinder of the liquid crystal display (LCD) type with a diagonal measurement of approximately 7 cm (2,7 inches) that can be used when capturing images or as a screen for displaying recorded images.\nThe apparatus has the following interfaces:\na slot for memory cards,\ncomposite video out,\naudio output,\nUSB.\nThe maximum resolution of the still images is 1 600 × 1 200 pixels (1,92 megapixels).\nThe apparatus can record video at 50 frames per second with a maximum resolution of 720 × 576 pixels.\nThe apparatus offers an optical zoom function during video recording.\nUpon presentation files can be transferred to the apparatus from an automatic data-processing machine via the USB interface.\n8525 80 99\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 8525, 8525 80 and 8525 80 99.\nGiven the objective characteristics of the apparatus, such as its design and shape, the presence of a CCD with a low resolution of 0,8 megapixels, the ability to record video in a quality of standard DVD video discs (resolution of 720 × 576 pixels at 50 frames per second) and to record still images of poor quality (maximum resolution of 1,92 megapixels), capturing and recording video images is the principal function of the apparatus within the meaning of note 3 to Section XVI (see also the order of the Court of Justice of the European Union of 9 December 2010 in Case C-193/10, KMB Europe v Hauptzollamt Duisburg (ECR 2010, p. I-12903, points 23 to 25)).\nThe fact that the camera records video with lower resolution than 800 × 600 pixels does not change the apparatus' principal function. Therefore, classification under subheading 8525 80 30 as a digital camera is excluded.\nAs the apparatus is capable of recording video files from sources other than the incorporated television camera, classification under subheading 8525 80 91 as video camera recorders only able to record sound and images taken by the television camera is excluded.\nThe apparatus is therefore to be classified under CN code 8525 80 99 as other video camera recorders.",
  "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/2014/458/annex",
    "retrieved_at": "2026-11-01T14:47:42.712310+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."
}