Article 1
Open ↗The goods described in column (1) of the table set out in the Annex to this Regulation shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.
Source
Commission Implementing Regulation (EU) 2023/808 of 5 April 2023 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2023/808 of 5 April 2023 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
Open ↗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
Open ↗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
Open ↗ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) Reusable (refillable) evaporator (‘atomizer’), for an electronic cigarette, consisting of: — a base with an opening for air regulation and a connector for connection to the power supply device (not presented with the atomizer), — a heater with metal wire and cotton, — a glass container, and — a mouthpiece. The atomizer is presented without e-liquid. The atomizer is connected to the power supply device by a threaded connector which also establishes the electric connection. The supplied power heats the wire of the heater which subsequently heats and vaporizes the e-liquid. This produces a vapour mist which is then inhaled by the user. 8543 40 00 Classification is determined by general rules 1, 2(a) and 6 for the interpretation of the Combined Nomenclature (GIR) and by the wording of CN codes 8543 and 8543 40 00 . Although the atomizer is suitable for use solely with an electronic cigarette, classification under CN code 8543 90 00 , as part of the electronic cigarette, is excluded as the atomizer is an assembly of parts so far advanced that it already has the main essential features of the complete article, the electronic cigarette (see also the Harmonized System Explanatory Notes to Section XVI, General, (IV) Incomplete machines). More specifically, the atomizer comprises all the necessary elements to perform the functions for which an electronic cigarette is designed, namely, to heat and vaporize the e-liquid, allowing the user to inhale the vapour mist produced via the mouthpiece. Consequently, it has the essential character of the complete article, and is thus to be considered as an incomplete electronic cigarette within the meaning of GIR 2(a). The atomizer is, therefore, to be classified under CN code 8543 40 00 , as an electronic cigarette. (See image) ( *1 ) (From the bottom to the top: base, heater, glass container, mouthpiece) ( *1 ) The image is purely for information.
Other acts of the same type
Regulation (EU) 2024/1356 of the European Parliament and of the Council of 14 May 2024 introducing the screening of third-country nationals at the external borders and amending Regulations (EC) No 767/2008, (EU) 2017/2226, (EU) 2018/1240 and (EU) 2019/817Regulation (EU) 2024/1358 of the European Parliament and of the Council of 14 May 2024 on the establishment of ‘Eurodac’ for the comparison of biometric data in order to effectively apply Regulations (EU) 2024/1351 and (EU) 2024/1350 of the European Parliament and of the Council and Council Directive 2001/55/EC and to identify illegally staying third-country nationals and stateless persons and on requests for the comparison with Eurodac data by Member States’ law enforcement authorities and Europol for law enforcement purposes, amending Regulations (EU) 2018/1240 and (EU) 2019/818 of the European Parliament and of the Council and repealing Regulation (EU) No 603/2013 of the European Parliament and of the CouncilRegulation (EU) 2024/1359 of the European Parliament and of the Council of 14 May 2024 addressing situations of crisis and force majeure in the field of migration and asylum and amending Regulation (EU) 2021/1147Regulation (EU) 2024/1449 of the European Parliament and of the Council of 14 May 2024 on establishing the Reform and Growth Facility for the Western BalkansRegulation (EU) 2024/1468 of the European Parliament and of the Council of 14 May 2024 amending Regulations (EU) 2021/2115 and (EU) 2021/2116 as regards good agricultural and environmental condition standards, schemes for climate, environment and animal welfare, amendment of the CAP Strategic Plans, review of the CAP Strategic Plans and exemptions from controls and penaltiesRegulation (EU) 2024/1610 of the European Parliament and of the Council of 14 May 2024 amending Regulation (EU) 2019/1242 as regards strengthening the CO2 emission performance standards for new heavy-duty vehicles and integrating reporting obligations, amending Regulation (EU) 2018/858 and repealing Regulation (EU) 2018/956 (Text with EEA relevance)Commission Implementing Regulation (EU) 2024/1287 of 13 May 2024 extending the definitive anti-dumping duty imposed by Implementing Regulation (EU) 2021/1930 on imports of birch plywood originating in Russia to imports of birch plywood consigned from Türkiye and Kazakhstan, whether declared as originating in Türkiye and Kazakhstan or notCommission Implementing Regulation (EU) 2024/1289 of 13 May 2024 laying down technical information for the calculation of technical provisions and basic own funds for reporting with reference dates from 31 March 2024 until 29 June 2024 in accordance with Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and ReinsuranceCouncil Implementing Regulation (EU) 2024/1340 of 13 May 2024 implementing Regulation (EU) 2017/2063 concerning restrictive measures in view of the situation in VenezuelaCommission Regulation (EU) 2024/1081 of 8 May 2024 correcting certain language versions of Annex II to Regulation (EC) No 1333/2008 of the European Parliament and of the Council on food additivesCommission Implementing Regulation (EU) 2024/1321 of 8 May 2024 amending Implementing Regulation (EU) 2018/2067 as regards the verification of data and the accreditation of verifiersCommission Implementing Regulation (EU) 2024/1325 of 8 May 2024 concerning the authorisation of a preparation of cyanocobalamin (vitamin B12) produced with Ensifer adhaerens CGMCC 21299 as a feed additive for all animal species
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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