MAY , UNDER THE NIMEXE HEADINGS , USE STATISTICAL SUBDIVISIONS INTRODUCED FOR NATIONAL PURPOSES .
ARTICLE 7
THIS REGULATION SHALL ENTER INTO FORCE ON THE THIRD DAY FOLLOWING ITS PUBLICATION IN THE OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES .
THIS REGULATION SHALL BE BINDING IN ITS ENTIRETY AND DIRECTLY APPLICABLE IN ALL MEMBER STATES .
DONE AT LUXEMBOURG , 24 APRIL 1972 .
FOR THE COUNCIL
THE PRESIDENT
G . THORN
PRELIMINARY PROVISIONS
1 . NIMEXE HEADINGS CORRESPOND EITHER TO HEADINGS OF THE NOMENCLATURE FOR THE CLASSIFICATION OF GOODS IN CUSTOMS TARIFFS ( BRUSSELS NOMENCLATURE OR BTN ) , OR TO SUBHEADINGS OF THE COMMON CUSTOMS TARIFF ( CCT ) , IN SO FAR AS THESE HAVE NOT BEEN GROUPED TOGETHER OR REPLACED BY STATISTICAL SUBDIVISIONS , OR TO STATISTICAL SUBDIVISIONS OF HEADINGS OF THE BTN OR OF SUBHEADINGS OF THE CCT . IN ADDITION , CERTAIN HEADINGS WHICH DO NOT SO CORRESPOND HAVE BEEN INTRODUCED FOR SPECIFIC PURPOSES ( FOR EXAMPLE , GOODS CARRIED BY POST , GOODS DECLARED AS SHIPS' STORES , GOODS INSUFFICIENTLY SPECIFIED ) .
2 . EACH NIMEXE HEADING CONSISTS OF A CODE NUMBER A TEXT AND , WHERE APPROPRIATE , A SUPPLEMENTARY UNIT .
3 . THE CODE NUMBER IS MADE UP OF SIX DIGITS ; THE FIRST FOUR ARE THOSE OF THE BTN HEADING ( IN SOME CASES , SUCH AS HEADINGS 27.05 BIS AND 73.15 , THE NUMBERING HAS HAD TO BE MODIFIED FOR TECHNICAL REASONS ) AND THE LAST TWO IDENTIFY THE NIMEXE HEADING .
4 . NIMEXE INCORPORATES ALPHANUMERIC REFERENCES TO THE NOMENCLATURE OF THE CCT .
5 . EACH NIMEXE HEADING IS ACCOMPANIED BY THE FIVEDIGIT CODE NUMBER OF THE RELEVANT ITEM IN THE CST - I.E . THE STATISTICAL AND TARIFF CLASSIFICATION FOR INTERNATIONAL TRADE , WHICH IS THE VERSION OF THE STANDARD INTERNATIONAL TRADE CLASSIFICATION , REVISED , USED IN THE COMMUNITY .
6 . THE INTERPRETATION OF NIMEXE , DOWN TO THE LEVEL OF THE CCT SUBHEADINGS , IS GOVERNED BY GENERAL RULES A AND C OF THE CCT . BY ANALOGY , THESE RULES ALSO APPLY TO THE STATISTICAL SUBDIVISIONS .
7 . AMENDMENTS TO NIMEXE SHALL ENTER INTO FORCE ONLY ON 1 JANUARY OF EACH YEAR .
INTERPRETATIVE RULES
THE RULES FOR THE INTERPRETATION OF THE NOMENCLATURE OF THE COMMON CUSTOMS TARIFF OF THE EUROPEAN COMMUNITIES APPLY TO THE HEADINGS AND SUBHEADINGS OF THAT TARIFF . THEY ALSO APPLY MUTATIS MUTANDIS WHEN DETERMINING THE APPROPRIATE STATISTICAL SUBDIVISION WITHIN A TARIFF HEADING OR SUBHEADING . THESE RULES ARE AS FOLLOWS :
1 . THE TITLES OF SECTIONS , CHAPTERS AND SUB-CHAPTERS ARE PROVIDED FOR EASE OF REFERENCE ONLY ; FOR LEGAL PURPOSES , CLASSIFICATION SHALL BE DETERMINED ACCORDING TO THE TERMS OF THE HEADINGS AND ANY RELATIVE SECTION OR CHAPTER NOTES AND , PROVIDED SUCH HEADINGS OR NOTES DO NOT OTHERWISE REQUIRE , ACCORDING TO THE FOLLOWING PROVISIONS .
2 . ( A ) ANY REFERENCE IN A HEADING TO AN ARTICLE SHALL BE TAKEN