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Commission Implementing Regulation (EU) No 704/2013 of 23 July 2013 concerning the classification of certain goods in the Combined Nomenclature

Implementing Regulation (EU) No 704/2013 · Regulation · 4 articles

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 1

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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.

Binding tariff information issued by the customs authorities of Member States which is not in accordance with this Regulation can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

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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

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ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) 1. An electronic control unit for a working voltage not exceeding 1 000 V (so-called "Body Control Module"), designed as a component of the electronic control system of a motor vehicle with dimensions of approximately 16 × 13 × 3 cm, comprising: — a programmable memory controller with active and passive components, for example, transistors, diodes, a processor, resistors, capacitors and inductors, — a built-in receiver and an attached antenna. The unit receives signals from manually operated buttons and from sensors (for example, rain sensors and photo sensors), processes them and on this basis controls various devices in the vehicle, for example, windscreen wipers, window heating, interior lighting, front and rear fog lamps, daytime running lights. It also controls the activation of signalling devices, for example, seatbelt reminder and over speed warning. It receives signals from the key remote control enabling the vehicle doors to be locked or unlocked. 8537 10 99 Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature, Note 2(f) to Section XVII and by the wording of CN codes 8537 , 8537 10 and 8537 10 99 . Classification under heading 8512 is excluded as the unit does not contain any visual or sound signalling equipment but only activates such equipment. Classification under heading 9032 is also excluded as the unit does not perform the function of automatic control of electrical or non-electrical quantities (see Note 7 to Chapter 90). The unit is designed for the purpose of performing two or more complementary or alternative functions covered by CN codes 8537 10 91 and 8537 10 99 . It performs the function of a programmable memory controller used for the electric control of machines, for example, windscreen wipers and window heating (see also the Harmonised System Explanatory Notes (HSEN) to heading 8537 , point (3), and the Explanatory Notes to the Combined Nomenclature (CNEN) to subheading 8537 10 91 ). It also performs the function of electric control of the activation of signalling devices, for example, seatbelt reminder and over speed warning. As both functions are equally important for the functioning of the unit, it is not possible to determine the unit’s principal function. The unit is therefore to be classified under CN code 8537 10 99 as other boards, panels, consoles, desks, cabinets and other bases for electric control for a voltage not exceeding 1 000 V. 2. An electronic control unit for a working voltage not exceeding 1 000 V (so-called "Automatic transmission" (ATM)), designed as a component of the electronic control system of a motor vehicle, with dimensions of approximately 8 × 6 × 3 cm. It comprises a controller with active and passive components, for example, transistors, diodes, a processor, resistors, capacitors and inductors. The controller is not programmable. The unit receives signals from sensors recording the position of the gear lever, processes them and on this basis controls the engagement of the appropriate gear of the automatic transmission of a motor vehicle. 8537 10 99 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2(f) to Section XVII and by the wording of CN codes 8537 , 8537 10 and 8537 10 99 . Classification under CN code 8537 10 91 is excluded as the unit is only used for the electrical control of the engagement of the appropriate gear of the automatic transmission of a motor vehicle and the controller is not programmable. Classification under heading 9032 is also excluded as the unit does not perform the function of automatic control of electrical or non-electrical quantities (see Note 7 to Chapter 90). The unit is therefore to be classified under CN code 8537 10 99 as other boards, panels, consoles, desks, cabinets and other bases for electric control for a voltage not exceeding 1 000 V. 3. An electronic control unit for a working voltage not exceeding 1 000 V (so-called "Smart Key"), designed as a component of the electronic control system of a motor vehicle with dimensions of approximately 15 × 12 × 4 cm, comprising: — a programmable memory controller with active and passive components, for example, transistors, diodes, a processor, resistors, capacitors and inductors, — a built-in receiver for transponder communication (localization of the key) between the key and the unit. The unit is connected to antennae already incorporated in the vehicle allowing the detection of the presence of the key near the vehicle. The unit receives signals from manually operated buttons and from the antennae, processes them and on this basis controls devices, for example, locks or unlocks the vehicle doors, starts up the engine. It also controls the activation of signalling devices, for example, the control functions for key-free access including acoustic warning when the electronic key has left the vehicle. 8537 10 99 Classification is determined by General Rules 1, 3(c) and 6 for the interpretation of the Combined Nomenclature, Note 2(f) to Section XVII and by the wording of CN codes 8537 , 8537 10 and 8537 10 99 . Classification under heading 8512 is excluded as the unit does not have any visual or sound signalling equipment but only activates such equipment. Classification under heading 9032 is also excluded as the unit does not perform the function of automatic control of electrical or non-electrical quantities (see Note 7 to Chapter 90). The unit is designed for the purpose of performing two or more complementary or alternative functions covered by CN codes 8537 10 91 and 8537 10 99 . It performs the function of a programmable memory controller used for the electric control of machines, for example, locking or unlocking the vehicle doors and starting up the engine (see also the HSEN to heading 8537 , point (3), and the CNEN to subheading 8537 10 91 ). It also performs the function of electric control of the activation of signalling devices, for example, the control functions for key-free access including acoustic warning when the electronic key has left the vehicle. As both functions are equally important for the functioning of the unit, it is not possible to determine the unit’s principal function. The unit is therefore to be classified under CN code 8537 10 99 as other boards, panels, consoles, desks, cabinets and other bases for electric control for a voltage not exceeding 1 000 V.

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Supplementary provisions

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