{
  "url": "https://openlegislation.uk/eu-regulation-2020-725/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2020-725/annex.json",
  "legislation": "eur/2020/725",
  "legislation_title": "Commission Implementing Regulation (EU) 2020/725 of 26 May 2020 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2020-725",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification (CN code)\nReasons\n(1)\n(2)\n(3)\nA product composed of the following ingredients (% by weight):\nhydrocarbons (predominantly paraffinic and naphthenic) 94,4\nn-butyl acetate 5,6\nThe product is presented to be used as an organic composite solvent for dissolving paint, varnishes and mastics.\nThe product is presented in 210 litre barrels, in 1 000 litre containers or in bulk.\n3814 00 90\nClassification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 3814 00 and 3814 00 90.\nClassification under heading 2710 is excluded as organic composite solvents and thinners are specified or included elsewhere (see also the Explanatory Notes to the Combined Nomenclature to subheadings 2710 12 11 to 2710 19 99, point II. 3., letter (h)).\nHeading 3814 covers organic composite solvents and thinners that contain more than 70 % by weight of petroleum oil (see also the Harmonised System Explanatory Note to heading 3814, first paragraph).\nThe wording of heading 3814 is more specific than the wording of heading 2710 as it covers not only the composition but also the usage of the product (see also the Harmonised System classification opinion 3814.00/3).\nThe product is therefore to be classified under CN code 3814 00 90 as other organic composite solvent.",
  "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/2020/725/annex",
    "retrieved_at": "2026-11-01T14:42:36.160657+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."
}