{
  "url": "https://openlegislation.uk/eu-regulation-2017-1925/annex-I/section-I/division-3",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-1925/annex-I/section-I/division-3.json",
  "legislation": "eur/2017/1925",
  "legislation_title": "Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 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-2017-1925",
  "path": "annex/I/section/I/division/3",
  "kind": "division",
  "number": null,
  "heading": "C. General rules applicable both to nomenclature and to duties",
  "text": "1.. Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.\n2.. The dutiable weight, in the case of goods chargeable by weight, and the weights by reference to which the scope of certain headings or subheadings is defined, shall be taken to be:\n(a) in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers;\n(b) in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.\n3.. The equivalent in national currencies of the euro, for Member States other than participating Member States as defined in Council Regulation (EC) No 974/98 (hereafter called ‘non-participating Member States’), shall be fixed in accordance with Article 53 of Regulation (EU) No 952/2013 of the European Parliament and of the Council.\n4.. Goods eligible for favourable tariff treatment by reason of their end-use:\nWhere the import duty applicable under the end-use arrangements to goods for a specific end-use is not lower than that which would otherwise be applicable to the goods, the said goods shall be classified in the code referring to the end-use and Article 254 of Regulation (EU) No 952/2013 shall not apply.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 139, 11.5.1998, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "OJ L 269, 10.10.2013, p. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/1925/annex/I/section/I/division/3",
    "retrieved_at": "2026-11-01T14:44:31.864123+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."
}