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) 2017/635 of 30 March 2017 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2017/635 of 30 March 2017 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
Article 2
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.
Article 3
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 article in the form of an empty cylindrical cartridge made of clear plastic approximately 44 mm long and sealed with a removable plastic stopper at the lower end as a protective cap. The upper part of the cartridge is shaped like a mouthpiece and has a small hole through which vapour can be inhaled. The user fills the empty cartridge with a special liquid called βe-liquidβ and the cartridge is then inserted into the e-cigarette. The same cartridge can be refilled and reused for smoking between 10 and 20 times before being disposed of as waste. The mouthpiece plays the role of the filter on conventional tobacco cigarettes. When the cartridge is inserted in the e-cigarette, the user places the mouthpiece end in the mouth and inhales. This causes the atomiser in the e-cigarette to convert the liquid into a gentle stream of mist which is then released through the mouthpiece into the user's mouth. See images Β ( *1 ) 8543Β 90Β 00 Classification is determined by general rules 1 andΒ 6 for the interpretation of the Combined Nomenclature, note 2(s) to Chapter 39, note 2(b) to Section XVI, and by the wording of CN codes 8543 , and 8543Β 90Β 00 . The user would not put an e-cigarette into the mouth without the presence of the mouthpiece and the stream of mist would not be released without activating the atomiser via the mouthpiece. Therefore, the cartridge with the specially shaped upper part is an essential part to the operation of the e-cigarette and not a simple container made of plastics. Classification under heading 3926 as an article of plastics is therefore excluded. According to the Harmonized System Classification Opinion 8543 70/5, a complete e-cigarette is to be classified as another electrical machine or apparatus under subheading 8543Β 70 . Consequently, the cartridge is to be classified under CN code 8543Β 90Β 00 as parts of electrical machines and apparatus, having individual functions, not specified or included elsewhere in that chapter. ( *1 ) Β Β The images are purely for information.
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
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