32Since Implementing Regulation 2016/1821, which the question referred for a preliminary ruling concerns, did not enter into force until 1 January 2017, whereas the importation at issue in the main proceedings took place in 2015, the version of the Combined Nomenclature applicable ratione temporis to the dispute in the main proceedings is that resulting from Implementing Regulation No 1101/2014, which was adopted on 16 October 2014 and entered into force on 1 January 2015 and which corresponds, in essence, to that resulting from the regulation cited by the referring court.
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