{
  "url": "https://openlegislation.uk/eu-regulation-2017-1477/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-1477/introduction.json",
  "legislation": "eur/2017/1477",
  "legislation_title": "Commission Implementing Regulation (EU) 2017/1477 of 11 August 2017 amending Regulation (EC) No 1051/2009 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2017-1477",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) 2017/1477\nof 11 August 2017\namending Regulation (EC) No 1051/2009 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 Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, and in particular Article 57(4) and Article 58(2) thereof,\nWhereas:\n(1)\nBy Regulation (EC) No 1051/2009, the Commission classified a new four-wheeled vehicle described in the first column of point 2 of the table of the Annex to that Regulation under CN code 8701 90 90.\n(2)\nIn Case C-91/15 Kawasaki, the Court of Justice ruled that point 2 of the table of the Annex to Regulation (EC) No 1051/2009 is invalid in so far as it classifies the vehicle in question under subheading 8701 90 90 of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87, as amended by Commission Regulation (EC) No 948/2009, and not under subheadings 8701 90 11 to 8701 90 39 of that Combined Nomenclature.\n(3)\nFor reasons of legal certainty, it is appropriate to remove provisions which are no longer applicable from the Union legal order. The provision declared invalid should therefore be deleted in order to avoid potential divergences in tariff classification of certain vehicles and to ensure the uniform application of the Combined Nomenclature within the Union.\n(4)\nRegulation (EC) No 1051/2009 should therefore be amended accordingly.\n(5)\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 269, 10.10.2013, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Commission Regulation (EC) No 1051/2009 of 3 November 2009 concerning the classification of certain goods in the Combined Nomenclature (OJ L 290, 6.11.2009, p. 56)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Judgement of the Court of Justice of 22 September 2016, Kawasaki Motors Europe, C-91/15, ECLI:EU:C:2016:716."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Commission Regulation (EC) No 948/2009 of 30 September 2009 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 287, 31.10.2009, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/1477/introduction",
    "retrieved_at": "2026-11-01T14:44:42.495076+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."
}