Article 1
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.
Commission Implementing Regulation (EU) No 146/2012 of 16 February 2012 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 146/2012 of 16 February 2012 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) An apparatus in a single housing with dimensions of approximately 42 × 25 × 6 cm, comprising the following components: — two microprocessors, one of which is dedicated only for the Blu-Ray reader, — a dual DVB-S/DVB-T digital tuner, — a built-in hard disk of 250 GB, — a Blu-Ray 2D and 3D reader, — an SD card reader, and — a "smart card" reader for conditional access to a service provider. The apparatus is equipped with the following interfaces: — two RF inputs, — an Ethernet (RJ-45), — a USB, — an HDMI, — a SCART, — two RCA for audio output, and — an S/PDIF (optical digital audio output). Upon presentation, the apparatus is capable of receiving and decoding digital television signals (both free channels and programmes from the service provider). It is also capable of connecting to the Internet via the Ethernet interface. The apparatus is capable of receiving and decoding audio/video files from: — apparatus within a local area network via a so-called "home gateway" and — external sources via the USB interface (such as a hard disk, a USB memory, video recorders, digital cameras, camcorders) or via the SD card reader. The apparatus is capable of recording and reproducing the digital television signals received as well as any video files received through the SD card reader or the USB interface. The apparatus is capable of reproducing files from external media such as DVD, Blu-Ray 2D and 3D and CD via the integrated Blu-Ray reader. 8521 90 00 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes 8521 and 8521 90 00 . The apparatus is a composite machine capable of performing the functions of both headings 8521 and 8528 . Given its characteristics, namely the presence of a video reproducing apparatus of heading 8521 (the Blu-Ray reader in the present case) and the possibility to record video signals and files from a range of sources (including inter alia video recorders, digital cameras, camcorders) independently of the connection to the service provider, the apparatus is not a reception apparatus for television, incorporating a video recording or reproducing apparatus and does not retain the essential character of a so-called "set-top box which has a communication function". The apparatus has the principal function of a video recording or reproducing apparatus incorporating a video tuner within the meaning of Note 3 to Section XVI. The apparatus is therefore to be classified under CN code 8521 90 00 as other video recording or reproducing apparatus incorporating a video tuner.
Other acts of the same type
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