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) 2016/1354 of 5 August 2016 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
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 which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) An article (so-called βtoner cartridgeβ), consisting of a rectangular plastic recipient with dimensions of approximately 11 cm Γ 11 cm Γ 7 cm filled with toner. On the outside the cartridge is provided with sprocket wheels specifically designed to be used in connection with certain mechanical parts of a specific printer. Inside, the cartridge is equipped with a rotating mechanism that works in conjunction with the sprocket wheels. When the toner cartridge is placed in a printer, the rotation prevents the toner from agglomerating. The cartridge has the capability of releasing the toner by electrostatic attraction. 8443Β 99Β 90 Classification is determined by general rules 1 andΒ 6 for the interpretation of the Combined Nomenclature, note 2(b) to SectionΒ XVI and by the wording of CN codes 8443 , 8443Β 99 and 8443Β 99Β 90 . Classification under heading 3707 as a chemical preparation for photographic use is excluded as the cartridge comprises not only the toner but also mechanical components such as sprocket wheels and a rotating mechanism. The presence of the specific dedicated sprocket wheels identifies the cartridge as being intended for use in a specific printer. It is essential for the actual mechanical functioning of the printer as the mechanical parts of the printer work in conjunction with the mechanical parts of the cartridge and the printer could not function without this specific cartridge (see also WCO classification opinions 8443.99/2 and 8443.99/3). The article is therefore to be classified under CN code 8443Β 99Β 90 as a part of a printer.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.