Judgment — ECLI:EU:C:2007:553
Date: 2007-09-27
Language of the case: German
Court formation: Third 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: Germany

Summary of the Judgment Common Customs Tariff – Tariff headings – Camcorders with DV-in function capable of being activated after customs clearance A camcorder may be classified under subheading 8525 40 99 of the Combined Nomenclature in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, only if the function for recording images and sounds from sources other than the integrated camera or microphone (the ‘DV-in’ function), which constitutes the essential characteristic of a camcorder classified under that subheading, is active at the time of customs clearance or if, even though the manufacturer did not intend to emphasise that characteristic, that function may be activated subsequently by simple modification of the apparatus by a user who does not have special skills, without modification of the camcorder’s hardware. Where the camcorder is activated subsequently, it is also necessary, first, that, once activated, it functions in a manner similar to that of another camcorder whose DV-in function is active at the time of customs clearance and, second, that it functions independently. The existence of those conditions must be capable of being ascertained at the time of customs clearance. It is for the national court to establish whether those conditions are fulfilled. If those conditions are not fulfilled the camcorder must be classified under subheading 8525 40 91 of the Combined Nomenclature. (see paras 35, 44, operative part)