# 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, Division: E. Containers and packing materials

Extent: E+W+S+N.I.

The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5(a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented.
1.. When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:
(a) chargeable at the same rate of customs duty as the goods:
where such goods are subject to an ad valorem customs duty, or
where they are to be included in the dutiable weight of the goods;
(b) admitted free of customs duties:
where the goods are free of customs duty, or
where the goods are dutiable otherwise than by reference to weight or value, or
where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.
2.. Where containers and packing materials covered by the provisions of paragraph 1(a) and (b) contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned among all the goods contained, in proportion to the weight or value of those goods.

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Source: https://www.legislation.gov.uk/eur/2017/1925/annex/I/section/II/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2017-1925/annex-I/section-II/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.