autres

2016/2223

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 5(E) to Chapter 84 and by the wording of the CN codes 8525 , 8525 80 and 8525 80 19 . The article is able to function as an input unit for an ADP machine, a television camera, and as a digital microscope. Classification as an input unit for an ADP machine of heading 8471 is excluded since the article performs a specific function other than data-processing. Classification as a compound optical microscope of heading 9011 is also excluded as this article does not have the characteristics of an article of that heading (see also the Harmonized System Explanatory Notes to heading 9011 first paragraph and second paragraph (I)). As an image of the magnified object can be displayed and if necessary recorded by an ADP machine only after being captured by the CMOS sensor, the article has a character of a television camera. Consequently, the article is to be classified under CN code 8525 80 19 as a television camera. Documented CN 2026 code: 85258900, 8525. Commission 2026 transposition note: 8525 89 00 Modification of structure of heading 8525. “note 5(E) of Chapter 84” to be replaced by “Note 6 (E) to Chapter 84”

2016/1761

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 4 to Section XVI, and by the wording of CN codes 8525 , 8525 80 and 8525 80 91 . Classification as measuring or checking instruments, appliances and machines under heading 9031 is excluded as the purpose of the apparatus is not to check or measure cavities, but to capture images and convert them into an electric signal recorded as a video image (see also the Harmonized System Explanatory Notes to heading 8525 ). The apparatus consists of individual components that are interconnected and intended to contribute together to a clearly defined function, covered by one of the headings in Chapter 84 or 85. Given its objective characteristics, the function of the apparatus is capturing and recording of video images. Classification as monitor under heading 8528 is therefore excluded. Consequently, it is to be classified under CN code 8525 80 91 as video camera recorders, only able to record sound and images taken by the television camera. Documented CN 2026 code: 85258900, 8525. Commission 2026 transposition note: 8525 89 00 Modification of structure of heading 8525. “as video camera recorders, only able to record sound and images taken by the television camera” to be replaced by “as other video camera recorders”.

2016/664

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 8525 , 8525 80 and 8525 80 99 . As the apparatus is only capable of recording video images, classification as a digital camera under CN code 8525 80 30 is excluded. The fact that the apparatus has no optical zoom function does not prevent its classification as video camera recorder. (see Case C-178/14, Vario Tek, ECLI:EU:C:2015:152, para. 17-29). Given its objective characteristics, the apparatus is a video camera recorder. Video files can be transferred and stored to the apparatus from an ADP machine and the apparatus is capable of performing this function autonomously without any modifications. Therefore, the apparatus is considered to be able to record video files from sources other than the incorporated television camera. (See Case C-178/14, Vario Tek, ECLI:EU:C:2015:152, para. 30-39). Classification under CN code 8525 80 91 as video camera recorders only able to record sound and images taken by the television camera is consequently excluded. It is therefore to be classified under CN code 8525 80 99 as other video camera recorders. Documented CN 2026 code: 85258900, 8525. Commission 2026 transposition note: 8525 89 00 Modification of structure of heading 8525. Regulation to be repealed

DHL Logistics (Slovakia) spol. s r. o. contre Finančné riaditeľstvo Slovenskej republiky

Arrêt de la Cour (septième chambre) du 30 avril 2020.#DHL Logistics (Slovakia) spol. s r. o. contre Finančné riaditeľstvo Slovenskej republiky.#Renvoi préjudiciel – Règlement (CEE) no 2658/87 – Union douanière et tarif douanier commun – Classement tarifaire – Nomenclature combinée – Sous-position 8525 80 91 – Appareils photographiques numériques – Caméscopes – Caméra vidéo numérique en mesure de capturer et d’enregistrer des images fixes et des séquences vidéo d’une qualité de résolution inférieure à 800 × 600 pixels.#Affaire C-810/18.

Vision Research Europe BV contre Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond

Arrêt de la Cour (neuvième chambre) du 13 septembre 2018.#Vision Research Europe BV contre Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond.#Renvoi préjudiciel – Tarif douanier commun – Positions tarifaires – Classement des marchandises – Caméra ayant une mémoire vive, impliquant que les images enregistrées sont effacées lorsque la caméra est éteinte ou lorsque de nouvelles images sont capturées – Nomenclature combinée – Sous‑positions 8525 80 19 et 8525 80 30 – Notes explicatives – Interprétation – Règlement d’exécution (UE) no 113/2014 – Interprétation – Validité.#Affaire C-372/17.

GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond

Judgment of the Court (Ninth Chamber) of 22 March 2017.#GROFA GmbH and Others v Hauptzollamt Hannover and Inspecteur van de Belastingdienst/Douane kantoor Rotterdam Rijnmond.#References for a preliminary ruling — Common Customs Tariff — Tariff headings — Classification of goods — Video Camera Recorders — Combined Nomenclature — Subheadings 8525 80 30, 8525 80 91 and 8525 80 99 — Explanatory notes — Interpretation — Implementing Regulations (EU) Nos 1249/2011 and 876/2014 — Interpretation — Validity.#Joined Cases C-435/15 and C-666/15.