<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/eur/2016/664" IdURI="http://www.legislation.gov.uk/id/eur/2016/664" NumberOfProvisions="3" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2016-04-26" RestrictExtent="E+W+S+N.I."><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
					<dc:identifier>http://www.legislation.gov.uk/eur/2016/664</dc:identifier><dc:title>Commission Implementing Regulation (EU) 2016/664 of 26 April 2016 concerning the classification of certain goods in the Combined Nomenclature</dc:title><dct:alternative>Commission Implementing Regulation (EU) 2016/664</dct:alternative><dc:description>Commission Implementing Regulation (EU) 2016/664 of 26 April 2016 concerning the classification of certain goods in the Combined Nomenclature</dc:description><dc:modified>2020-12-12</dc:modified><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:source>https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32016R0664</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2016-04-26</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2016/664/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2016/664/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2016/664" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2016/664/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2016/664/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2016/664/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2016/664/annexes" title="annexes"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2016/664/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2016/664/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2016/664/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2016/664/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2016/664/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2016/664/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2016/664/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2016/664/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2016/664/data.html" title="HTML5 snippet"/>

					<atom:link rel="alternate" href="http://www.legislation.gov.uk/eur/2016/664/pdfs/eur_20160664_adopted_en.pdf" type="application/pdf" title="Original PDF"/>
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2016/664/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2016/664/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2016/664/2016-04-26" title="2016-04-26"/>
					
					
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2016"/><ukm:Number Value="664"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="78329da6-0d95-11e6-ba9a-01aa75ed71a1"/>
            <ukm:OfficialJournal Value="JOL_2016_115_R_0004"/>
            <ukm:ELI Value="reg_impl:2016:664:oj"/>
            <ukm:CELEX Value="32016R0664"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2016-04-26"/><ukm:EURLexModified Date="2017-02-01T19:56:23Z"/><ukm:EURLexExtracted Date="2018-05-20T19:25:03Z"/><ukm:XMLGenerated Date="2020-12-11T21:50:59Z"/><ukm:XMLImported Date="2020-12-12T06:51:37Z"/><ukm:Treaty Title="Treaty on the Functioning of the European Union (consolidated version 2012)" Code="TFEU_2012"/><ukm:CreatedBy Label="European Commission" URI="http://publications.europa.eu/resource/authority/corporate-body/COM"/><ukm:Subject Scheme="EuroVoc" Label="Combined Nomenclature" URI="http://eurovoc.europa.eu/5751"/><ukm:Subject Scheme="SubjectMatter" Label="Common customs tariff" URI="http://publications.europa.eu/resource/authority/fd_070/TDC"/><ukm:Subject Scheme="EuroVoc" Label="specification of tariff heading" URI="http://eurovoc.europa.eu/3183"/><ukm:Subject Scheme="DirectoryCode" Label="Tariff classification" URI="http://publications.europa.eu/resource/authority/fd_555/023010"/><ukm:Subject Scheme="DirectoryCode" Label="Customs Union and free movement of goods" URI="http://publications.europa.eu/resource/authority/fd_555/02"/><ukm:Subject Scheme="DirectoryCode" Label="Application of the Common Customs Tariff" URI="http://publications.europa.eu/resource/authority/fd_555/0230"/><ukm:Subject Scheme="EuroVoc" Label="recording equipment" URI="http://eurovoc.europa.eu/2125"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/78329da6-0d95-11e6-ba9a-01aa75ed71a1</VALUE>
                  <IDENTIFIER>78329da6-0d95-11e6-ba9a-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2016_115_R_0004</VALUE>
                     <IDENTIFIER>JOL_2016_115_R_0004</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2016/664/oj</VALUE>
                     <IDENTIFIER>reg_impl:2016:664:oj</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32016R0664</VALUE>
                     <IDENTIFIER>32016R0664</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/COM</VALUE>
                     <IDENTIFIER>COM</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>COM</OP-CODE>
                  <IDENTIFIER>COM</IDENTIFIER>
                  <PREFLABEL>European Commission</PREFLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2012</VALUE>
                     <IDENTIFIER>TFEU_2012</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2012</OP-CODE>
                  <IDENTIFIER>TFEU_2012</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2012)</PREFLABEL>
                  <ALTLABEL>TFEU (2012)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2012)</ALTLABEL>
               </RESOURCE_LEGAL_BASED_ON_CONCEPT_TREATY>
               <DATE_DOCUMENT type="date">
                  <VALUE>2016-04-26</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>26</DAY>
               </DATE_DOCUMENT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/2125</VALUE>
                     <IDENTIFIER>2125</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>2125</IDENTIFIER>
                  <PREFLABEL>recording equipment</PREFLABEL>
                  <ALTLABEL>video camera</ALTLABEL>
                  <ALTLABEL>video recorder</ALTLABEL>
                  <ALTLABEL>tape recorder</ALTLABEL>
               </IS_ABOUT>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>oj:JOL_2016_115_R_0004</VALUE>
               </WORK_ID_DOCUMENT>
               <WORK_HAS_RESOURCE-TYPE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/REG_IMPL</VALUE>
                     <IDENTIFIER>REG_IMPL</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>REG_IMPL</OP-CODE>
                  <IDENTIFIER>REG_IMPL</IDENTIFIER>
                  <PREFLABEL>Implementing regulation</PREFLABEL>
               </WORK_HAS_RESOURCE-TYPE>
               <REGULATION_SERVICE_RESPONSIBLE type="data">
                  <VALUE>TAXUD</VALUE>
               </REGULATION_SERVICE_RESPONSIBLE>
               <DATE type="date">
                  <VALUE>2016-05-19</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>05</MONTH>
                  <DAY>19</DAY>
               </DATE>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5751</VALUE>
                        <IDENTIFIER>5751</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5751</IDENTIFIER>
                     <PREFLABEL>Combined Nomenclature</PREFLABEL>
                     <ALTLABEL>CN</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4380</VALUE>
                        <IDENTIFIER>4380</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4380</IDENTIFIER>
                     <PREFLABEL>customs tariff</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100147</VALUE>
                        <IDENTIFIER>100147</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>20</IDENTIFIER>
                     <PREFLABEL>20 TRADE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100192</VALUE>
                        <IDENTIFIER>100192</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2011</IDENTIFIER>
                     <PREFLABEL>2011 tariff policy</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_070/TDC</VALUE>
                        <IDENTIFIER>TDC</IDENTIFIER>
                        <TYPE>fd_070</TYPE>
                     </URI>
                     <OP-CODE>TDC</OP-CODE>
                     <IDENTIFIER>TDC</IDENTIFIER>
                     <PREFLABEL>Common customs tariff</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER_1>
               </RESOURCE_LEGAL_IS_ABOUT_SUBJECT-MATTER>
               <WORK_CITES_WORK type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/f71bf004-2920-47fc-bd9a-35e63b480baf</VALUE>
                     <IDENTIFIER>f71bf004-2920-47fc-bd9a-35e63b480baf</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31992R2913</VALUE>
                        <IDENTIFIER>31992R2913</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/1992/2913/oj</VALUE>
                        <IDENTIFIER>reg:1992:2913:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1992_302_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_1992_302_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </WORK_CITES_WORK>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>R</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/resource-type/REG_IMPL</VALUE>
                     <IDENTIFIER>REG_IMPL</IDENTIFIER>
                     <TYPE>resource-type</TYPE>
                  </URI>
                  <OP-CODE>REG_IMPL</OP-CODE>
                  <IDENTIFIER>REG_IMPL</IDENTIFIER>
                  <PREFLABEL>Implementing regulation</PREFLABEL>
               </RESOURCE_LEGAL_HAS_TYPE_ACT_CONCEPT_TYPE_ACT>
               <IDENTIFIER type="data">
                  <VALUE>32016R0664</VALUE>
               </IDENTIFIER>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2016/664/oj</VALUE>
               </ELI>
               <VERSION type="data">
                  <VALUE>1.33</VALUE>
               </VERSION>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3183</VALUE>
                        <IDENTIFIER>3183</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3183</IDENTIFIER>
                     <PREFLABEL>specification of tariff heading</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/4380</VALUE>
                        <IDENTIFIER>4380</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>4380</IDENTIFIER>
                     <PREFLABEL>customs tariff</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100147</VALUE>
                        <IDENTIFIER>100147</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>20</IDENTIFIER>
                     <PREFLABEL>20 TRADE</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100192</VALUE>
                        <IDENTIFIER>100192</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2011</IDENTIFIER>
                     <PREFLABEL>2011 tariff policy</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <IDENTIFIER type="data">
                  <VALUE>celex:32016R0664</VALUE>
               </IDENTIFIER>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2017-02-01T20:56:23.972+01:00</VALUE>
                  <YEAR>2017</YEAR>
                  <MONTH>02</MONTH>
                  <DAY>01</DAY>
               </LASTMODIFICATIONDATE>
               <YEAR type="data">
                  <VALUE>2016</VALUE>
               </YEAR>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>immc:C(2016)2646/842605</VALUE>
               </WORK_ID_DOCUMENT>
               <DATE type="date">
                  <VALUE>2016-04-29</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>29</DAY>
               </DATE>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2016</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/c5a368fa-fd18-4efb-ae18-e4ac4e83055c</VALUE>
                     <IDENTIFIER>c5a368fa-fd18-4efb-ae18-e4ac4e83055c</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/1987/2658/oj</VALUE>
                        <IDENTIFIER>reg:1987:2658:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1987_256_R_0001_003</VALUE>
                        <IDENTIFIER>JOL_1987_256_R_0001_003</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31987R2658</VALUE>
                        <IDENTIFIER>31987R2658</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <PARAGRAPH>1</PARAGRAPH>
                     <ARTICLE>9</ARTICLE>
                     <COMMENT_ON_LEGAL_BASIS>A09P1PTA)</COMMENT_ON_LEGAL_BASIS>
                  </ANNOTATION>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <RESOURCE_LEGAL_IN-FORCE type="data">
                  <VALUE>true</VALUE>
               </RESOURCE_LEGAL_IN-FORCE>
               <RESOURCE_LEGAL_REPERTOIRE type="data">
                  <VALUE>REP</VALUE>
               </RESOURCE_LEGAL_REPERTOIRE>
               <IDENTIFIER type="data">
                  <VALUE>immc:C(2016)2646/842605</VALUE>
               </IDENTIFIER>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/3183</VALUE>
                     <IDENTIFIER>3183</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>3183</IDENTIFIER>
                  <PREFLABEL>specification of tariff heading</PREFLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2016-05-19</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>05</MONTH>
                  <DAY>19</DAY>
                  <ANNOTATION>
                     <TYPE_OF_DATE>{EV|http://publications.europa.eu/resource/authority/fd_335/EV}</TYPE_OF_DATE>
                     <COMMENT_ON_DATE>{DATPUB|http://publications.europa.eu/resource/authority/fd_335/DATPUB} +20 {V|http://publications.europa.eu/resource/authority/fd_335/V} {ART|http://publications.europa.eu/resource/authority/fd_335/ART} 3</COMMENT_ON_DATE>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/COM</VALUE>
                     <IDENTIFIER>COM</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>COM</OP-CODE>
                  <IDENTIFIER>COM</IDENTIFIER>
                  <PREFLABEL>European Commission</PREFLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </CREATED_BY>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_070/TDC</VALUE>
                     <IDENTIFIER>TDC</IDENTIFIER>
                     <TYPE>fd_070</TYPE>
                  </URI>
                  <OP-CODE>TDC</OP-CODE>
                  <IDENTIFIER>TDC</IDENTIFIER>
                  <PREFLABEL>Common customs tariff</PREFLABEL>
               </IS_ABOUT>
               <BASED_ON type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/treaty/TFEU_2012</VALUE>
                     <IDENTIFIER>TFEU_2012</IDENTIFIER>
                     <TYPE>treaty</TYPE>
                  </URI>
                  <OP-CODE>TFEU_2012</OP-CODE>
                  <IDENTIFIER>TFEU_2012</IDENTIFIER>
                  <PREFLABEL>Treaty on the Functioning of the European Union (consolidated version 2012)</PREFLABEL>
                  <ALTLABEL>TFEU (2012)</ALTLABEL>
                  <ALTLABEL>Consolidated version of the Treaty on the Functioning of the European Union (2012)</ALTLABEL>
               </BASED_ON>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2016/664/oj</VALUE>
               </IDENTIFIER>
               <DATE type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </DATE>
               <RESOURCE_LEGAL_DATE_END-OF-VALIDITY type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </RESOURCE_LEGAL_DATE_END-OF-VALIDITY>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/5751</VALUE>
                     <IDENTIFIER>5751</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>5751</IDENTIFIER>
                  <PREFLABEL>Combined Nomenclature</PREFLABEL>
                  <ALTLABEL>CN</ALTLABEL>
               </IS_ABOUT>
               <RESOURCE_LEGAL_COMMENT_INTERNAL type="data">
                  <VALUE>MAN2</VALUE>
               </RESOURCE_LEGAL_COMMENT_INTERNAL>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2016/664/oj</VALUE>
               </RESOURCE_LEGAL_ELI>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:32016R0664</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE type="concept_level">
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_3 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/023010</VALUE>
                        <IDENTIFIER>023010</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>023010</OP-CODE>
                     <IDENTIFIER>023010</IDENTIFIER>
                     <PREFLABEL>Tariff classification</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_3>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/02</VALUE>
                        <IDENTIFIER>02</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>02</OP-CODE>
                     <IDENTIFIER>02</IDENTIFIER>
                     <PREFLABEL>Customs Union and free movement of goods</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_1>
                  <RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2 type="concept">
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/authority/fd_555/0230</VALUE>
                        <IDENTIFIER>0230</IDENTIFIER>
                        <TYPE>fd_555</TYPE>
                     </URI>
                     <OP-CODE>0230</OP-CODE>
                     <IDENTIFIER>0230</IDENTIFIER>
                     <PREFLABEL>Application of the Common Customs Tariff</PREFLABEL>
                  </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE_2>
               </RESOURCE_LEGAL_IS_ABOUT_CONCEPT_DIRECTORY-CODE>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0664</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <ID_CELEX type="data">
                  <VALUE>32016R0664</VALUE>
               </ID_CELEX>
               <SERVICE_RESPONSIBLE type="data">
                  <VALUE>TAXUD</VALUE>
               </SERVICE_RESPONSIBLE>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>664</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <IDENTIFIER type="data">
                  <VALUE>oj:JOL_2016_115_R_0004</VALUE>
               </IDENTIFIER>
               <DATE type="date">
                  <VALUE>2016-04-26</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>26</DAY>
               </DATE>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>32016R0664</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <ID_SECTOR type="data">
                  <VALUE>3</VALUE>
               </ID_SECTOR>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/fd_555/023010</VALUE>
                     <IDENTIFIER>023010</IDENTIFIER>
                     <TYPE>fd_555</TYPE>
                  </URI>
                  <OP-CODE>023010</OP-CODE>
                  <IDENTIFIER>023010</IDENTIFIER>
                  <PREFLABEL>Tariff classification</PREFLABEL>
               </IS_ABOUT>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/c5a368fa-fd18-4efb-ae18-e4ac4e83055c</VALUE>
                     <IDENTIFIER>c5a368fa-fd18-4efb-ae18-e4ac4e83055c</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/1987/2658/oj</VALUE>
                        <IDENTIFIER>reg:1987:2658:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_1987_256_R_0001_003</VALUE>
                        <IDENTIFIER>JOL_1987_256_R_0001_003</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/31987R2658</VALUE>
                        <IDENTIFIER>31987R2658</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2016-04-26</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>26</DAY>
                  <ANNOTATION>
                     <COMMENT_ON_DATE>{DATADOPT|http://publications.europa.eu/resource/authority/fd_365/DATADOPT}</COMMENT_ON_DATE>
                  </ANNOTATION>
               </WORK_DATE_DOCUMENT>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/2125</VALUE>
                        <IDENTIFIER>2125</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>2125</IDENTIFIER>
                     <PREFLABEL>recording equipment</PREFLABEL>
                     <ALTLABEL>video camera</ALTLABEL>
                     <ALTLABEL>video recorder</ALTLABEL>
                     <ALTLABEL>tape recorder</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/3855</VALUE>
                        <IDENTIFIER>3855</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3855</IDENTIFIER>
                     <PREFLABEL>audiovisual equipment</PREFLABEL>
                     <ALTLABEL>audio-visual equipment</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100150</VALUE>
                        <IDENTIFIER>100150</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>32</IDENTIFIER>
                     <PREFLABEL>32 EDUCATION AND COMMUNICATIONS</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100221</VALUE>
                        <IDENTIFIER>100221</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>3226</IDENTIFIER>
                     <PREFLABEL>3226 communications</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH>
               </WORK_IS_ABOUT_CONCEPT_EUROVOC>
               <RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/192dc695-0d94-11e6-ba9a-01aa75ed71a1</VALUE>
                     <IDENTIFIER>192dc695-0d94-11e6-ba9a-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2016_115_R</VALUE>
                        <IDENTIFIER>JOL_2016_115_R</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2016-04-29</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>29</DAY>
               </DATE_CREATION_LEGACY>
               <TYPE>cdm:legislation_secondary</TYPE>
               <TYPE>cdm:work</TYPE>
               <TYPE>R</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
               <TYPE>cdm:regulation</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/78329da6-0d95-11e6-ba9a-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>78329da6-0d95-11e6-ba9a-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2016_115_R_0004.ENG</VALUE>
                     <IDENTIFIER>JOL_2016_115_R_0004.ENG</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/uriserv/OJ.L_.2016.115.01.0019.01.ENG</VALUE>
                     <IDENTIFIER>OJ.L_.2016.115.01.0019.01.ENG</IDENTIFIER>
                     <TYPE>uriserv</TYPE>
                  </URI>
               </SAMEAS>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2016-04-29T01:15:12.484+02:00</VALUE>
                  <YEAR>2016</YEAR>
                  <MONTH>04</MONTH>
                  <DAY>29</DAY>
               </LASTMODIFICATIONDATE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
               <TITLE type="data">
                  <VALUE>C/2016/2646</VALUE>
               </TITLE>
               <TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) 2016/664 of 26 April 2016 concerning the classification of certain goods in the Combined Nomenclature</VALUE>
               </TITLE>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) 2016/664 of 26 April 2016 concerning the classification of certain goods in the Combined Nomenclature</VALUE>
               </EXPRESSION_TITLE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
               <EXPRESSION_SUBTITLE type="data">
                  <VALUE>C/2016/2646</VALUE>
               </EXPRESSION_SUBTITLE>
               <EXPRESSION_USES_LANGUAGE type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/language/ENG</VALUE>
                     <IDENTIFIER>ENG</IDENTIFIER>
                     <TYPE>language</TYPE>
                  </URI>
                  <OP-CODE>ENG</OP-CODE>
                  <IDENTIFIER>ENG</IDENTIFIER>
                  <PREFLABEL>English</PREFLABEL>
                  <ALTLABEL>English</ALTLABEL>
               </EXPRESSION_USES_LANGUAGE>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2016/664/pdfs/eur_20160664_adopted_en.pdf" Date="2016-04-29" Size="323420"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="3"/>
									<ukm:BodyParagraphs Value="3"/>
									<ukm:ScheduleParagraphs Value="0"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained>
      <EUPrelims DocumentURI="http://www.legislation.gov.uk/eur/2016/664/introduction" IdURI="http://www.legislation.gov.uk/id/eur/2016/664/introduction" RestrictStartDate="2016-04-26" RestrictExtent="E+W+S+N.I.">
         <MultilineTitle>
            <Text>
               <Uppercase>Commission Implementing Regulation</Uppercase> (EU) 2016/664</Text>
            <Text>of 26 April 2016</Text>
            <Text>concerning the classification of certain goods in the Combined Nomenclature</Text>
         </MultilineTitle>
         <EUPreamble>
            <P>
               <Text>THE EUROPEAN COMMISSION,</Text>
            </P>
            <P>
               <Text>Having regard to the Treaty on the Functioning of the European Union,</Text>
            </P>
            <P>
               <Text>Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff<FootnoteRef Ref="f00001"/>, and in particular Article 9(1)(a) thereof,</Text>
            </P>
            <P>
               <Text>Whereas:</Text>
            </P>
            <Division>
               <Number>(1)</Number>
               <P>
                  <Text>In order to ensure uniform application of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.</Text>
               </P>
            </Division>
            <Division>
               <Number>(2)</Number>
               <P>
                  <Text>Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.</Text>
               </P>
            </Division>
            <Division>
               <Number>(3)</Number>
               <P>
                  <Text>Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.</Text>
               </P>
            </Division>
            <Division>
               <Number>(4)</Number>
               <P>
                  <Text>It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 12(6) of Council Regulation (EEC) No 2913/92<FootnoteRef Ref="f00002"/>. That period should be set at three months.</Text>
               </P>
            </Division>
            <Division>
               <Number>(5)</Number>
               <P>
                  <Text>The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,</Text>
               </P>
            </Division>
            <P>
               <Text>HAS ADOPTED THIS REGULATION:</Text>
            </P>
         </EUPreamble>
      </EUPrelims>
      <EUBody DocumentURI="http://www.legislation.gov.uk/eur/2016/664/body" IdURI="http://www.legislation.gov.uk/id/eur/2016/664/body" NumberOfProvisions="3" RestrictStartDate="2016-04-26" RestrictExtent="E+W+S+N.I.">
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2016/664/article/1" IdURI="http://www.legislation.gov.uk/id/eur/2016/664/article/1" id="article-1" RestrictStartDate="2016-04-26" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 1</Pnumber>
            <P1para>
               <Text>The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.</Text>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2016/664/article/2" IdURI="http://www.legislation.gov.uk/id/eur/2016/664/article/2" id="article-2" RestrictStartDate="2016-04-26" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 2</Pnumber>
            <P1para>
               <Text>Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 12(6) of Regulation (EEC) No 2913/92 for a period of three months from the date of entry into force of this Regulation.</Text>
            </P1para>
         </P1>
         <P1 DocumentURI="http://www.legislation.gov.uk/eur/2016/664/article/3" IdURI="http://www.legislation.gov.uk/id/eur/2016/664/article/3" id="article-3" RestrictStartDate="2016-04-26" RestrictExtent="E+W+S+N.I.">
            <Pnumber>Article 3</Pnumber>
            <P1para>
               <Text>This Regulation shall enter into force on the twentieth day following that of its publication in the <Emphasis>Official Journal of the European Union</Emphasis>.</Text>
            </P1para>
         </P1>
         <SignedSection DocumentURI="http://www.legislation.gov.uk/eur/2016/664/signature" IdURI="http://www.legislation.gov.uk/id/eur/2016/664/signature" RestrictStartDate="2016-04-26" RestrictExtent="E+W+S+N.I.">
            <Para>
               <Text>This Regulation shall be binding in its entirety and directly applicable in all Member States.</Text>
            </Para>
            <Signatory>
               <Para>
                  <Text>Done at Brussels, 26 April 2016.</Text>
               </Para>
               <Signee>
                  <Para>
                     <Text>
                        <Emphasis>For the Commission,</Emphasis>
                     </Text>
                  </Para>
                  <Para>
                     <Text>
                        <Emphasis>On behalf of the President,</Emphasis>
                     </Text>
                  </Para>
                  <Para>
                     <Text>Stephen <Uppercase>Quest</Uppercase>
                     </Text>
                  </Para>
                  <Para>
                     <Text>
                        <Emphasis>Director-General for Taxation and Customs Union</Emphasis>
                     </Text>
                  </Para>
               </Signee>
            </Signatory>
         </SignedSection>
      </EUBody>
      <Schedules RestrictStartDate="2016-04-26" RestrictExtent="E+W+S+N.I.">
         <Schedule DocumentURI="http://www.legislation.gov.uk/eur/2016/664/annex" IdURI="http://www.legislation.gov.uk/id/eur/2016/664/annex" id="annex" RestrictStartDate="2016-04-26" RestrictExtent="E+W+S+N.I.">
            <Number>ANNEX</Number>
            <ScheduleBody>
               <Tabular Orientation="portrait">
                  <table xmlns="http://www.w3.org/1999/xhtml" cols="3">
                     <tbody><tr><th>Description of the goods</th><th>Classification(CN-code)</th><th>Reasons</th></tr><tr><th>(1)</th><th>(2)</th><th>(3)</th></tr><tr><td>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>A portable battery-operated apparatus for capturing and recording video images, with dimensions of approximately 10 × 5 × 2 cm, of a weight of approximately 120 g, comprising:</Text>
                              </Para>
                              <UnorderedList xmlns="http://www.legislation.gov.uk/namespaces/legislation" Decoration="dash">
                                 <ListItem>
                                    <Para>
                                       <Text>camera lens,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>an LCD display with a diagonal measurement of the screen of approximately 5 cm (2 inches),</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>a microphone,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>a loudspeaker,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>a processor,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>an internal Li-ion battery,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>an internal memory with a capacity of up to 8 GB,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>a built-in (‘flip out’) USB connector,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>an HDMI output,</Text>
                                    </Para>
                                 </ListItem>
                                 <ListItem>
                                    <Para>
                                       <Text>a built-in CMOS image sensor.</Text>
                                    </Para>
                                 </ListItem>
                              </UnorderedList>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>The apparatus offers a 2-step digital zoom function. It is capable of recording video images at a resolution of 1 280 × 720 pixels at a rate of 30 frames per second for a maximum of 2 hours. It is not capable of capturing still images.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Video images recorded by the apparatus can be either transferred to an automatic data-processing (ADP) machine via the in-built USB interface or to a television set via a micro HDMI cable.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Upon presentation, video files can also be transferred to the apparatus from an ADP machine via the in-built USB interface. The apparatus can also be used as a removable storage device.</Text>
                              </Para>
                           </td><td>8525 80 99</td><td>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8525, 8525 80 and 8525 80 99.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>As the apparatus is only capable of recording video images, classification as a digital camera under CN code 8525 80 30 is excluded. The fact that the apparatus has no optical zoom function does not prevent its classification as video camera recorder. (see Case C-178/14, <Emphasis>Vario Tek</Emphasis>, ECLI:EU:C:2015:152, para. 17-29). Given its objective characteristics, the apparatus is a video camera recorder.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Video files can be transferred and stored to the apparatus from an ADP machine and the apparatus is capable of performing this function autonomously without any modifications. Therefore, the apparatus is considered to be able to record video files from sources other than the incorporated television camera. (See Case C-178/14, <Emphasis>Vario Tek</Emphasis>, ECLI:EU:C:2015:152, para. 30-39).</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>Classification under CN code 8525 80 91 as video camera recorders only able to record sound and images taken by the television camera is consequently excluded.</Text>
                              </Para>
                              <Para xmlns="http://www.legislation.gov.uk/namespaces/legislation">
                                 <Text>It is therefore to be classified under CN code 8525 80 99 as other video camera recorders.</Text>
                              </Para>
                           </td></tr></tbody>
                  </table>
               </Tabular>
            </ScheduleBody>
         </Schedule>
      </Schedules>
   </EURetained><Footnotes><Footnote id="f00001">
         <FootnoteText>
            <Para>
               <Text>
                  <Citation id="c00001" Class="EuropeanUnionOfficialJournal" Year="1987" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1987.256.01.0001.01.ENG" Date="1987-09-07">OJ L 256, 7.9.1987, p. 1</Citation>.</Text>
            </Para>
         </FootnoteText>
      </Footnote><Footnote id="f00002">
         <FootnoteText>
            <Para>
               <Text>Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (<Citation id="c00002" Class="EuropeanUnionOfficialJournal" Year="1992" URI="https://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.1992.302.01.0001.01.ENG" Date="1992-10-19">OJ L 302, 19.10.1992, p. 1</Citation>).</Text>
            </Para>
         </FootnoteText>
      </Footnote></Footnotes></Legislation>