Executive Summary:
Commission Implementing Regulation (EU) 2025/1492 classifies specific goods within the Combined Nomenclature (CN). It mandates uniform application of the CN and addresses binding tariff information. The regulation came into force on the twentieth day following its publication in the Official Journal of the European Union.
Key Points / Main Content:
Classification of Goods:
* Goods described in column 1 of the Annex table are classified under the CN code indicated in column 2 of the same table.
Binding Tariff Information:
* Binding tariff information not conforming to this regulation may be invoked for three months from the regulation's entry into force, according to Article 349 of Regulation (EU) No 952/2013.
Annex Details:
* An article resembling a belt, made of elasticated knitted textile fabrics, designed to be worn around the lower back is classified under CN code 6212 90 00.
* The classification is based on the general rules for interpreting the Combined Nomenclature, specifically noting rules 1 and 6, Note 7(d) to Section XI, and Note 1(b) to Chapter 90.
Impact Analysis:
European Commission:
* Impact: Responsible for ensuring the regulation is implemented and followed by member states.
* Action Required: Oversee and enforce the correct classification of goods according to the regulation.
Customs Authorities of Member States:
* Impact: Must classify goods according to the new regulation.
* Action Required: Implement the classification changes and ensure consistent application of the CN code 6212 90 00 for the specified goods.
Importers/Traders:
* Impact: Need to ensure their goods are classified correctly under the CN to comply with customs regulations.
* Action Required: Review the classification of relevant goods and adjust declarations accordingly; may invoke previous binding tariff information for a limited time.
Holders of Binding Tariff Information:
* Impact: May be affected if their existing tariff information does not align with this regulation.
* Action Required: Adapt to the new regulation, while old binding tariff information can be invoked for three months from the entry into force.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
European Commission: An institution of the European Union, responsible for proposing legislation, implementing decisions, upholding the EU treaties and managing the day-to-day business of the EU.
Treaty on the Functioning of the European Union: One of the primary treaties of the European Union, outlining the scope of the EU's authority and the procedures for its decision-making.
Regulation EU No 952/2013: Regulation of the European Parliament and of the Council laying down the Union Customs Code.
European Parliament: One of the legislative bodies of the European Union and one of its seven institutions.
Council Regulation EEC No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
Combined Nomenclature: A system for classifying goods used within the European Union for customs and statistical purposes. It is based on the Harmonized System (HS).
Brussels: The location where the regulation was adopted.
Official Journal EN
of the European Union L series
2025/1492 21.7.2025
COMMISSION IMPLEMENTING REGULATION(EU) 2025/1492
of 14 July 2025
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 2013 laying
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.
(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/2025/1492/oj 1/5EN
OJ L, 21.7.2025
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.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 14 July 2025.
For the Commission
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union
2/5 ELI: http://data.europa.eu/eli/reg_impl/2025/1492/ojEN
OJ L, 21.7.2025
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
Article in the shape of a belt (approximately 6212 90 00 Classification is determined by general rules 1 and 6
25 cm wide in the middle of the back), made for the interpretation of the Combined
of highly elasticated knitted textile fabrics to Nomenclature, Note 7(d) to Section XI, Note 1(b) to
be worn around the lower back (lumbar Chapter 90 and by the wording of CN codes 6212
region). In the middle of the back of the belt, and 6212 90 00.
there is a vertical strip sewn to it. The strip is Classification under CN code 9021 10 10 as
approximately 11 cm wide, consisting orthopaedic appliances is excluded, because the
mainly of woven textile fabrics and not elasticity of the belt is the sole factor which
elasticated. contributes to the supporting effect according to
The article is closed around the body by Note 1(b) to Chapter 90. The pressure pad and the
means of a Velcro-type closing. In order to flexible steel strips contribute merely insignificantly
tighten the article even more around the to the intended supporting effect. The pressure pad
waist and to exert more pressure, on the serves mainly to relieve pain and the flexible steel
outside of the article two highly elasticated strips serve also to prevent the article from coiling
bands are attached to the vertical strip on the and, thus, do not hinder the application of Note 1(b)
back. The ends of these bands can be stuck to to Chapter 90 according to the Court of Justice’s
the front with Velcro attachments. judgment of 7 November 2002, Lohmann and medi
On the inside in the middle of the back the Bayreuth, Joined Cases C-260/00 to C-263/00,
article has four vertical pockets that contain ECLI:EU:C:2002:637 (see paragraphs 48 and 50).
strips of flexible steel (measuring Moreover, due to the elasticity of the belt and the
approximately 22 cm (length) × 2 cm flexibility of the steel strips which cannot even
(width)). Two of these four steel strips can be withstand a force applied manually, the belt is not
removed. The steel strips can be easily bent able to completely, and under all circumstances,
by hand and swing back to the original prevent undesired movements of the spine. The
position. pressure applied to the spine only limits conscious
A pressure pad in the shape of a heart movements but does not completely prevent specific
(measuring approximately 16 cm (length) × movements of the spine in order to exclude further
15 cm (width)) of cellular foam covered with injuries (Note 6 to Chapter 90) as required for
woven textile fabrics can be attached to a orthopaedic appliances of heading 9021 according to
vertical Velcro-type strip situated on the the second paragraph of Additional note 2 to
inside of the article in the middle of the back Chapter 90.
to exert pressure to the spine. Therefore, the article is to be classified under CN
The article is produced in five sizes code 6212 90 00 as other similar articles.
depending on the circumference of the waist.
(See images)(*)
(*) The images are purely for information.
ELI: http://data.europa.eu/eli/reg_impl/2025/1492/oj 3/5EN
OJ L, 21.7.2025
outside views
closed: tightened:
inside out views:
attachable pressure pad: four vertical pockets that contain strips of flexible steel:
4/5 ELI: http://data.europa.eu/eli/reg_impl/2025/1492/ojEN
OJ L, 21.7.2025
two removeable steel strips and attached pressure pad:
ELI: http://data.europa.eu/eli/reg_impl/2025/1492/oj 5/5