<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/2019/923" IdURI="http://www.legislation.gov.uk/id/eur/2019/923" NumberOfProvisions="3" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="2.0" RestrictStartDate="2019-06-03" 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/2019/923/article/1</dc:identifier><dc:title>Commission Implementing Regulation (EU) 2019/923 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature</dc:title><dct:alternative>Commission Implementing Regulation (EU) 2019/923</dct:alternative><dc:description>Commission Implementing Regulation (EU) 2019/923 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature</dc:description><dc:modified>2020-12-09</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:32019R0923</dc:source><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dct:valid>2019-06-03</dct:valid>
					
					<atom:link rel="self" href="http://www.legislation.gov.uk/eur/2019/923/article/1/data.xml" type="application/xml"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/eur/2019/923/resources" title="More Resources"/>
					
					
					
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/eur/2019/923" title="whole act"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/eur/2019/923/introduction" title="introduction"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/eur/2019/923/signature" title="signature"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/eur/2019/923/body" title="body"/>
					<atom:link rel="http://www.legislation.gov.uk/def/navigation/annexes" href="http://www.legislation.gov.uk/eur/2019/923/annexes" title="annexes"/>
					
					<atom:link rel="http://www.legislation.gov.uk/def/date/euexitday" href="http://www.legislation.gov.uk/eur/2019/923/article/1/2020-01-31" title="2020-01-31"/><atom:link rel="http://www.legislation.gov.uk/def/date/euexitTransitionEnd" href="http://www.legislation.gov.uk/eur/2019/923/article/1/2020-12-31" title="2020-12-31"/>					
					
					
					
					<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/eur/2019/923/article/1/data.rdf" title="RDF/XML"/><atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/eur/2019/923/article/1/data.akn" title="AKN"/><atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/eur/2019/923/article/1/data.xht" title="HTML snippet"/><atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/eur/2019/923/article/1/data.htm" title="Website (XHTML) Default View"/><atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/eur/2019/923/article/1/data.csv" title="CSV"/><atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/eur/2019/923/article/1/data.pdf" title="PDF"/>
					<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/eur/2019/923/article/1/data.html" title="HTML5 snippet"/>

					
					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/eur/2019/923/contents" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2019/923/article/1/adopted" title="adopted"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/eur/2019/923/article/1/2019-06-03" title="2019-06-03"/>
					
					<atom:link rel="up" href="http://www.legislation.gov.uk/eur/2019/923" title="Entire legislation"/><atom:link rel="prev" href="http://www.legislation.gov.uk/eur/2019/923/introduction" title="Introduction; Introduction"/><atom:link rel="prevInForce" href="http://www.legislation.gov.uk/eur/2019/923/introduction" title="Introduction; Introduction"/><atom:link rel="next" href="http://www.legislation.gov.uk/eur/2019/923/article/2" title="Provision; Article 2"/><atom:link rel="nextInForce" href="http://www.legislation.gov.uk/eur/2019/923/article/2" title="Provision; Article 2"/>
					<ukm:EUMetadata><ukm:DocumentClassification>
            <ukm:DocumentCategory Value="euretained"/>
            <ukm:DocumentMainType Value="EuropeanUnionRegulation"/>
            <ukm:DocumentStatus Value="revised"/>
         </ukm:DocumentClassification><ukm:Year Value="2019"/><ukm:Number Value="923"/><ukm:EURLexIdentifiers>
            <ukm:Cellar Value="16b42a7a-882e-11e9-9369-01aa75ed71a1"/>
            <ukm:ELI Value="reg_impl:2019:923:oj"/>
            <ukm:CELEX Value="32019R0923"/>
            <ukm:OfficialJournal Value="JOL_2019_148_R_0003"/>
         </ukm:EURLexIdentifiers><ukm:EnactmentDate Date="2019-06-03"/><ukm:EURLexModified Date="2020-09-15T21:44:08Z"/><ukm:EURLexExtracted Date="2020-09-15T23:26:47Z"/><ukm:XMLGenerated Date="2020-12-09T18:25:31Z"/><ukm:XMLImported Date="2020-12-09T18:57:02Z"/><ukm:Treaty Title="Treaty on the Functioning of the European Union (consolidated version 2012)" Code="TFEU_2012"/><ukm:CreatedBy Label="Directorate-General for Taxation and Customs Union" URI="http://publications.europa.eu/resource/authority/corporate-body/TAXUD"/><ukm:CreatedBy Label="European Commission" URI="http://publications.europa.eu/resource/authority/corporate-body/COM"/><ukm:Subject Scheme="EuroVoc" Label="spirits" URI="http://eurovoc.europa.eu/601"/><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="SubjectMatter" Label="Common customs tariff" URI="http://publications.europa.eu/resource/authority/fd_070/TDC"/><ukm:Subject Scheme="EuroVoc" Label="Combined Nomenclature" URI="http://eurovoc.europa.eu/5751"/><ukm:Subject Scheme="EuroVoc" Label="specification of tariff heading" URI="http://eurovoc.europa.eu/3183"/><ukm:EURLexMetadata>
            <WORK xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/16b42a7a-882e-11e9-9369-01aa75ed71a1</VALUE>
                  <IDENTIFIER>16b42a7a-882e-11e9-9369-01aa75ed71a1</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/eli/reg_impl/2019/923/oj</VALUE>
                     <IDENTIFIER>reg_impl:2019:923:oj</IDENTIFIER>
                     <TYPE>eli</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32019R0923</VALUE>
                     <IDENTIFIER>32019R0923</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2019_148_R_0003</VALUE>
                     <IDENTIFIER>JOL_2019_148_R_0003</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <WORK_CITES_WORK 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>
               </WORK_CITES_WORK>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>eli:reg_impl/2019/923/oj</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_NUMBER_NATURAL_CELEX type="data">
                  <VALUE>0923</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL_CELEX>
               <RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/80502785-3178-11e3-8d1c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>80502785-3178-11e3-8d1c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32013R0952</VALUE>
                        <IDENTIFIER>32013R0952</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/2013/952/oj</VALUE>
                        <IDENTIFIER>reg:2013:952:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2013_269_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2013_269_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
                  <ANNOTATION>
                     <COMMENT_ON_LEGAL_BASIS>A58P2</COMMENT_ON_LEGAL_BASIS>
                     <ARTICLE>58</ARTICLE>
                     <PARAGRAPH>2</PARAGRAPH>
                  </ANNOTATION>
                  <ANNOTATION>
                     <COMMENT_ON_LEGAL_BASIS>A57P4</COMMENT_ON_LEGAL_BASIS>
                     <ARTICLE>57</ARTICLE>
                     <PARAGRAPH>4</PARAGRAPH>
                  </ANNOTATION>
               </RESOURCE_LEGAL_BASED_ON_RESOURCE_LEGAL>
               <RESOURCE_LEGAL_REPERTOIRE type="data">
                  <VALUE>REP</VALUE>
               </RESOURCE_LEGAL_REPERTOIRE>
               <ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2019/923/oj</VALUE>
               </ELI>
               <IDENTIFIER type="data">
                  <VALUE>32019R0923</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE type="date">
                  <VALUE>2019-06-26</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>26</DAY>
                  <ANNOTATION>
                     <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>
                     <TYPE_OF_DATE>{EV|http://publications.europa.eu/resource/authority/fd_335/EV}</TYPE_OF_DATE>
                  </ANNOTATION>
               </RESOURCE_LEGAL_DATE_ENTRY-INTO-FORCE>
               <IDENTIFIER type="data">
                  <VALUE>celex:32019R0923</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>
               <WORK_IS_ABOUT_CONCEPT_EUROVOC type="concept_facet">
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/601</VALUE>
                        <IDENTIFIER>601</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>601</IDENTIFIER>
                     <PREFLABEL>spirits</PREFLABEL>
                     <ALTLABEL>spirits from distilling fruit</ALTLABEL>
                     <ALTLABEL>spirits from distilling wine</ALTLABEL>
                     <ALTLABEL>brandy</ALTLABEL>
                     <ALTLABEL>marc</ALTLABEL>
                     <ALTLABEL>schnapps</ALTLABEL>
                     <ALTLABEL>rum</ALTLABEL>
                     <ALTLABEL>whisky</ALTLABEL>
                     <ALTLABEL>vodka</ALTLABEL>
                     <ALTLABEL>Cognac</ALTLABEL>
                     <ALTLABEL>spirits from distilling cereals</ALTLABEL>
                     <ALTLABEL>grappa</ALTLABEL>
                     <ALTLABEL>gin</ALTLABEL>
                     <ALTLABEL>Armagnac</ALTLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_CONCEPT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_TT type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/5017</VALUE>
                        <IDENTIFIER>5017</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>5017</IDENTIFIER>
                     <PREFLABEL>beverage</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_TT>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100157</VALUE>
                        <IDENTIFIER>100157</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>60</IDENTIFIER>
                     <PREFLABEL>60 AGRI-FOODSTUFFS</PREFLABEL>
                  </WORK_IS_ABOUT_CONCEPT_EUROVOC_DOM>
                  <WORK_IS_ABOUT_CONCEPT_EUROVOC_MTH type="concept">
                     <URI>
                        <VALUE>http://eurovoc.europa.eu/100256</VALUE>
                        <IDENTIFIER>100256</IDENTIFIER>
                        <TYPE>EUROVOC</TYPE>
                     </URI>
                     <IDENTIFIER>6021</IDENTIFIER>
                     <PREFLABEL>6021 beverages and sugar</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/39f5a4f7-8828-11e9-9369-01aa75ed71a1</VALUE>
                     <IDENTIFIER>39f5a4f7-8828-11e9-9369-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2019_148_R</VALUE>
                        <IDENTIFIER>JOL_2019_148_R</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </RESOURCE_LEGAL_PUBLISHED_IN_OFFICIAL-JOURNAL>
               <CREATED_BY type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/TAXUD</VALUE>
                     <IDENTIFIER>TAXUD</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>TAXUD</OP-CODE>
                  <IDENTIFIER>TAXUD</IDENTIFIER>
                  <PREFLABEL>Directorate-General for Taxation and Customs Union</PREFLABEL>
                  <ALTLABEL>Service of the Customs Union</ALTLABEL>
                  <ALTLABEL>Directorate-General for Taxation and Customs Union</ALTLABEL>
                  <ALTLABEL>DG Taxation and Customs Union</ALTLABEL>
                  <ALTLABEL>DG XXI – Taxation and Customs Union</ALTLABEL>
                  <ALTLABEL>DG XXI – Customs and Indirect Taxation</ALTLABEL>
                  <ALTLABEL>Directorate-General for Customs and Indirect Taxation</ALTLABEL>
               </CREATED_BY>
               <DATE type="date">
                  <VALUE>2019-06-03</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>03</DAY>
               </DATE>
               <WORK_DATE_DOCUMENT type="date">
                  <VALUE>2019-06-03</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>03</DAY>
                  <ANNOTATION>
                     <COMMENT_ON_DATE>{DATADOPT|http://publications.europa.eu/resource/authority/fd_365/DATADOPT}</COMMENT_ON_DATE>
                  </ANNOTATION>
               </WORK_DATE_DOCUMENT>
               <RESOURCE_LEGAL_NUMBER_NATURAL type="data">
                  <VALUE>923</VALUE>
               </RESOURCE_LEGAL_NUMBER_NATURAL>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>oj:JOL_2019_148_R_0003</VALUE>
               </WORK_ID_DOCUMENT>
               <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>immc:C(2019)4249/1022670</VALUE>
               </IDENTIFIER>
               <ID_SECTOR type="data">
                  <VALUE>3</VALUE>
               </ID_SECTOR>
               <SERVICE_RESPONSIBLE type="data">
                  <VALUE>TAXUD</VALUE>
               </SERVICE_RESPONSIBLE>
               <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>
               <DATE type="date">
                  <VALUE>2019-06-06</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>06</DAY>
               </DATE>
               <RESOURCE_LEGAL_COMMENT_INTERNAL type="data">
                  <VALUE>MAN2</VALUE>
               </RESOURCE_LEGAL_COMMENT_INTERNAL>
               <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>
               <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>EC</ALTLABEL>
                  <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_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>
               <RESOURCE_LEGAL_ELI type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2019/923/oj</VALUE>
               </RESOURCE_LEGAL_ELI>
               <BASED_ON type="link">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/cellar/80502785-3178-11e3-8d1c-01aa75ed71a1</VALUE>
                     <IDENTIFIER>80502785-3178-11e3-8d1c-01aa75ed71a1</IDENTIFIER>
                     <TYPE>cellar</TYPE>
                  </URI>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/celex/32013R0952</VALUE>
                        <IDENTIFIER>32013R0952</IDENTIFIER>
                        <TYPE>celex</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/eli/reg/2013/952/oj</VALUE>
                        <IDENTIFIER>reg:2013:952:oj</IDENTIFIER>
                        <TYPE>eli</TYPE>
                     </URI>
                  </SAMEAS>
                  <SAMEAS>
                     <URI>
                        <VALUE>http://publications.europa.eu/resource/oj/JOL_2013_269_R_0001_01</VALUE>
                        <IDENTIFIER>JOL_2013_269_R_0001_01</IDENTIFIER>
                        <TYPE>oj</TYPE>
                     </URI>
                  </SAMEAS>
               </BASED_ON>
               <RESOURCE_LEGAL_IN-FORCE type="data">
                  <VALUE>true</VALUE>
               </RESOURCE_LEGAL_IN-FORCE>
               <ID_CELEX type="data">
                  <VALUE>32019R0923</VALUE>
               </ID_CELEX>
               <CREATIONDATE type="date">
                  <VALUE>2019-06-06T09:35:19.167+02:00</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>06</DAY>
               </CREATIONDATE>
               <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>
               <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>
               <YEAR type="data">
                  <VALUE>2019</VALUE>
               </YEAR>
               <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>
               <DATE type="date">
                  <VALUE>2019-06-26</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>26</DAY>
               </DATE>
               <WORK_CREATED_BY_AGENT type="concept">
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/authority/corporate-body/TAXUD</VALUE>
                     <IDENTIFIER>TAXUD</IDENTIFIER>
                     <TYPE>corporate-body</TYPE>
                  </URI>
                  <OP-CODE>TAXUD</OP-CODE>
                  <IDENTIFIER>TAXUD</IDENTIFIER>
                  <PREFLABEL>Directorate-General for Taxation and Customs Union</PREFLABEL>
                  <ALTLABEL>Service of the Customs Union</ALTLABEL>
                  <ALTLABEL>Directorate-General for Taxation and Customs Union</ALTLABEL>
                  <ALTLABEL>DG Taxation and Customs Union</ALTLABEL>
                  <ALTLABEL>DG XXI – Taxation and Customs Union</ALTLABEL>
                  <ALTLABEL>DG XXI – Customs and Indirect Taxation</ALTLABEL>
                  <ALTLABEL>Directorate-General for Customs and Indirect Taxation</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <RESOURCE_LEGAL_YEAR type="data">
                  <VALUE>2019</VALUE>
               </RESOURCE_LEGAL_YEAR>
               <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>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2020-09-15T23:44:08.372+02:00</VALUE>
                  <YEAR>2020</YEAR>
                  <MONTH>09</MONTH>
                  <DAY>15</DAY>
               </LASTMODIFICATIONDATE>
               <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>EC</ALTLABEL>
                  <ALTLABEL>Commission of the European Communities</ALTLABEL>
                  <ALTLABEL>European Commission</ALTLABEL>
                  <ALTLABEL>Commission</ALTLABEL>
               </WORK_CREATED_BY_AGENT>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>immc:C(2019)4249/1022670</VALUE>
               </WORK_ID_DOCUMENT>
               <RESOURCE_LEGAL_TYPE type="data">
                  <VALUE>R</VALUE>
               </RESOURCE_LEGAL_TYPE>
               <DATE_CREATION_LEGACY type="date">
                  <VALUE>2019-06-06</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>06</DAY>
               </DATE_CREATION_LEGACY>
               <DATE_DOCUMENT type="date">
                  <VALUE>2019-06-03</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>03</DAY>
               </DATE_DOCUMENT>
               <DATE type="date">
                  <VALUE>9999-12-31</VALUE>
                  <YEAR>9999</YEAR>
                  <MONTH>12</MONTH>
                  <DAY>31</DAY>
               </DATE>
               <IDENTIFIER type="data">
                  <VALUE>oj:JOL_2019_148_R_0003</VALUE>
               </IDENTIFIER>
               <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>
               <IDENTIFIER type="data">
                  <VALUE>http://data.europa.eu/eli/reg_impl/2019/923/oj</VALUE>
               </IDENTIFIER>
               <RESOURCE_LEGAL_ID_CELEX type="data">
                  <VALUE>32019R0923</VALUE>
               </RESOURCE_LEGAL_ID_CELEX>
               <VERSION type="data">
                  <VALUE>1.36</VALUE>
               </VERSION>
               <WORK_ID_DOCUMENT type="data">
                  <VALUE>celex:32019R0923</VALUE>
               </WORK_ID_DOCUMENT>
               <IS_ABOUT type="concept">
                  <URI>
                     <VALUE>http://eurovoc.europa.eu/601</VALUE>
                     <IDENTIFIER>601</IDENTIFIER>
                     <TYPE>EUROVOC</TYPE>
                  </URI>
                  <IDENTIFIER>601</IDENTIFIER>
                  <PREFLABEL>spirits</PREFLABEL>
                  <ALTLABEL>spirits from distilling fruit</ALTLABEL>
                  <ALTLABEL>spirits from distilling wine</ALTLABEL>
                  <ALTLABEL>brandy</ALTLABEL>
                  <ALTLABEL>marc</ALTLABEL>
                  <ALTLABEL>schnapps</ALTLABEL>
                  <ALTLABEL>rum</ALTLABEL>
                  <ALTLABEL>whisky</ALTLABEL>
                  <ALTLABEL>vodka</ALTLABEL>
                  <ALTLABEL>Cognac</ALTLABEL>
                  <ALTLABEL>spirits from distilling cereals</ALTLABEL>
                  <ALTLABEL>grappa</ALTLABEL>
                  <ALTLABEL>gin</ALTLABEL>
                  <ALTLABEL>Armagnac</ALTLABEL>
               </IS_ABOUT>
               <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>eli:reg_impl/2019/923/oj</VALUE>
               </IDENTIFIER>
               <TYPE>cdm:legislation_secondary</TYPE>
               <TYPE>cdm:work</TYPE>
               <TYPE>R</TYPE>
               <TYPE>cdm:resource_legal</TYPE>
            </WORK>
            <EXPRESSION xmlns="">
               <URI>
                  <VALUE>http://publications.europa.eu/resource/cellar/16b42a7a-882e-11e9-9369-01aa75ed71a1.0006</VALUE>
                  <IDENTIFIER>16b42a7a-882e-11e9-9369-01aa75ed71a1.0006</IDENTIFIER>
                  <TYPE>cellar</TYPE>
               </URI>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/celex/32019R0923.ENG</VALUE>
                     <IDENTIFIER>32019R0923.ENG</IDENTIFIER>
                     <TYPE>celex</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/uriserv/OJ.L_.2019.148.01.0007.01.ENG</VALUE>
                     <IDENTIFIER>OJ.L_.2019.148.01.0007.01.ENG</IDENTIFIER>
                     <TYPE>uriserv</TYPE>
                  </URI>
               </SAMEAS>
               <SAMEAS>
                  <URI>
                     <VALUE>http://publications.europa.eu/resource/oj/JOL_2019_148_R_0003.ENG</VALUE>
                     <IDENTIFIER>JOL_2019_148_R_0003.ENG</IDENTIFIER>
                     <TYPE>oj</TYPE>
                  </URI>
               </SAMEAS>
               <EXPRESSION_TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) 2019/923 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature</VALUE>
                  <LANG>en</LANG>
               </EXPRESSION_TITLE>
               <TITLE type="data">
                  <VALUE>C/2019/4249</VALUE>
               </TITLE>
               <LANG type="data">
                  <VALUE>eng</VALUE>
               </LANG>
               <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>
               <LASTMODIFICATIONDATE type="date">
                  <VALUE>2019-06-06T10:47:14.780+02:00</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>06</DAY>
               </LASTMODIFICATIONDATE>
               <TITLE type="data">
                  <VALUE>Commission Implementing Regulation (EU) 2019/923 of 3 June 2019 concerning the classification of certain goods in the Combined Nomenclature</VALUE>
                  <LANG>en</LANG>
               </TITLE>
               <EXPRESSION_SUBTITLE type="data">
                  <VALUE>C/2019/4249</VALUE>
               </EXPRESSION_SUBTITLE>
               <CREATIONDATE type="date">
                  <VALUE>2019-06-06T09:35:19.169+02:00</VALUE>
                  <YEAR>2019</YEAR>
                  <MONTH>06</MONTH>
                  <DAY>06</DAY>
               </CREATIONDATE>
               <LANG type="data">
                  <VALUE>en</VALUE>
               </LANG>
            </EXPRESSION>
         </ukm:EURLexMetadata><ukm:DocumentCurrentStatus><ukm:UKAmended Value="false"/></ukm:DocumentCurrentStatus></ukm:EUMetadata>
					

                    
									 
					<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/eur/2019/923/pdfs/eur_20190923_adopted_en.pdf" Date="2019-06-03" Size="381603"/> </ukm:Alternatives>
					
					<ukm:Statistics>
									<ukm:TotalParagraphs Value="12"/>
									<ukm:BodyParagraphs Value="3"/>
									<ukm:ScheduleParagraphs Value="9"/>
									<ukm:AttachmentParagraphs Value="0"/>
									<ukm:TotalImages Value="0"/>
								</ukm:Statistics>
				</ukm:Metadata><EURetained><EUBody DocumentURI="http://www.legislation.gov.uk/eur/2019/923/body" IdURI="http://www.legislation.gov.uk/id/eur/2019/923/body" NumberOfProvisions="3" RestrictStartDate="2019-06-03" RestrictExtent="E+W+S+N.I."><P1 DocumentURI="http://www.legislation.gov.uk/eur/2019/923/article/1" IdURI="http://www.legislation.gov.uk/id/eur/2019/923/article/1" id="article-1" RestrictStartDate="2019-06-03" 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 codes indicated in column (2) of that table.</Text>
            </P1para>
         </P1></EUBody></EURetained></Legislation>