{
  "url": "https://openlegislation.uk/eu-regulation-2014-975/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-975/introduction.json",
  "legislation": "eur/2014/975",
  "legislation_title": "Commission Implementing Regulation (EU) No 975/2014 of 11 September 2014 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-975",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) No 975/2014\nof 11 September 2014\namending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff\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)\nRegulation (EEC) No 2658/87 established a nomenclature of goods, hereinafter referred to as the ‘Combined Nomenclature’ or ‘CN’, which is set out in Annex I to that Regulation.\n(2)\nIn the interest of legal certainty, it is necessary to clarify that when in the texts of Additional note 1 to Chapter 8 and Additional notes 2 and 6 to Chapter 20 the expression ‘the figure indicated by a refractometer’ is used, this corresponds to the figure obtained using the refractometry method of measuring dry soluble residue in products processed from fruit and vegetables for the purposes of their classification in the Combined Nomenclature prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014.\n(3)\nIt is therefore appropriate to include in the text of those Additional notes a reference to the refractometry method in order to allow for an easy reference when classifying products falling under the headings and subheadings concerned by those Additional notes.\n(4)\nIn order to ensure uniform interpretation of the Combined Nomenclature throughout the Union with regard to measuring the sugar content of various products using the refractometer method, Additional note 1 to Chapter 8 and Additional notes 2 and 6 to Chapter 20 should be amended.\n(5)\nRegulation (EEC) No 2658/87 should therefore be amended accordingly.\n(6)\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": "Commission Implementing Regulation (EU) No 974/2014 of 11 September 2014 laying down the refractometry method of measuring dry soluble residue in products processed from fruit and vegetables for the purposes of their classification in the Combined Nomenclature (see page 6 of this Official Journal)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/975/introduction",
    "retrieved_at": "2026-11-01T14:47:19.010420+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."
}