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Official Journal EN
of the European Union L series
2024/2617 8.10.2024
COMMISSION IMPLEMENTING REGULATION (EU) 2024/2617
of 1 October 2024
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013laying
down the Union Customs Code(1), and in particular Article 57(4) and Article 58(2) thereof,
Whereas:
(1) In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC)
No 2658/87(2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex
to this Regulation.
(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature.
Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional
subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff
and other measures relating to trade in goods.
(3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.
(4) It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this
Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the
holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
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.
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.
(1) OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj.
(2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
(OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj).
ELI: http://data.europa.eu/eli/reg_impl/2024/2617/oj 1/3EN
OJ L, 8.10.2024
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 1 October 2024.
For the Commission
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union
2/3 ELI: http://data.europa.eu/eli/reg_impl/2024/2617/ojEN
OJ L, 8.10.2024
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
A so-called projector with tuner in a single housing 8528 72 10 Classification is determined by general rules 1
measuring approximately 53 × 13 × 34 cm, consisting and 6 for the interpretation of the Combined No
of a digital light processing (DLP) laser technology menclature, and by the wording of CN codes
projector and a built-in television tuner. 8528, 8528 72and 8528 72 10.
The product has the following main features and The projector incorporates a television tuner;
interfaces: therefore, it is considered to be a reception appa
ratus for television. (See also the Harmonized Sys
— wireless connectivity via Bluetooth and Wi-Fi, tem Explanatory Notes (HSEN) to heading 8528,
— smart TV and built-in intelligent assistants (for third paragraph).
example, Google Assistant, Bixby, Alexa),
— Internet of Things (IoT) compatible, Although the projector does not incorporate a
— digital and analog TV tuners, monitor or a screen, it is considered a video dis
— 4K resolution (3840 × 2160 pixels), play device, as it contains the DLP display tech
— built-in speakers with 2.2 channel surround, nology which allows the device to directly display
— 3 HDMI ports, video or still images by projecting them on an
— USB port, external projection screen or a on wall. Conse
— digital audio output, quently, classification under subheading
— Ethernet (LAN) RJ-45 port, 8528 71is excluded. (See also HSEN to heading
— antenna. 8528, point (D)).
The product is capable of receiving television signals Due to its objective characteristics, the product is
through the built-in television tuner and video signals considered to be projection equipment incorpor
through a computer or a smartphone. It can, ating reception apparatus for television. (See also
subsequently, reproduce such signals as projection Explanatory notes to the Combined Nomencla
images. ture to subheading 8528 72 10)
It is designed to display video and still images on an The projector with tuner is therefore to be classi
external projection screen (not incorporated and not fied under CN code 8528 72 10, as television pro
presented with the projector) or on a wall. jection equipment.
(See images)(*)
(*) The images are purely for information.
ELI: http://data.europa.eu/eli/reg_impl/2024/2617/oj 3/3