52001XC1114(04)

Uniform application of the Combined Nomenclature (CN)

(Classification of goods)

(2001/C 319/08)

Explanatory notes adopted in accordance with Article 10(1) of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff(1), as last amended by Regulation (EC) No 2042/2001(2)

The explanatory notes to the combined nomenclature of the European Communities(3) are amended as follows:

On page 315 under 8520, the following text is inserted:

"The term 'sound recording' also includes recording by methods other than those making use of the effects of acoustic vibrations, e.g. by recording data sound files, downloaded from an Internet page or a compact disc by an automated data-processing machine, onto the internal memory (e.g. flash memory) of a digital audio device (MP3 player).

This heading does not include apparatus that only reproduces sound from an external sound medium (flash memory cards; heading 8519)".

(1) OJ L 256, 7.9.1987, p. 1.

(2) OJ L 276, 19.10.2001, p. 8.

(3) OJ C 199, 13.7.2000, p. 1.