Judgment — ECLI:EU:C:2005:441
Date: 2005-07-07
Language of the case: Dutch
Court formation: Fourth Chamber
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Concepts: The various tariff headings
Procedure: Reference for a preliminary ruling
Origin: Netherlands

Summary of the Judgment Common Customs Tariff — Tariff headings — ‘Sound cards’ for computers — Cards having no specific function within the meaning of note 5(E) to chapter 84 of the Combined Nomenclature — Included by the Commission under heading 8543 of the Combined Nomenclature –– Invalidity of Regulations Nos 2086/97 and 2261/98 (Commission Regulations Nos 2086/97 and 2261/98) By including, through Regulations Nos 2086/97 and 2261/98 amending Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, sound cards for computers, which have no specific function within the meaning of note 5(E) to chapter 84 of the Combined Nomenclature, under subheading 8543 89 79 of the Combined Nomenclature, the Commission did not respect the content of heading 8543, which relates solely to electrical machines and apparatus having individual functions. Consequently, those regulations are invalid in so far as they classify sound cards for computers under heading 8543 89 79 of the Combined Nomenclature (see paras 23, 25-26, operative part)