Opinion of the Advocate General — ECLI:EU:C:1999:540
Date: 1999-10-28
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Free movement of goods;Common customs tariff;Customs Union
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Judgment 
Common Customs Tariff — Tariff headings — Network cards designed to be installed 
in automatic data-processing machines — Cards not performing a specific function 
within the meaning of Note 5(B) to Chapter 84 of the Combined Nomenclature — 
Classification, between 1990 and 1995, under heading No 8471 of the Combined 
Nomenclature 
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SUMMARY — CASE C-339/98 
Note 5(B) to Chapter 84 of the Combined 
Nomenclature of the Common Customs 
Tariff, set out in Annex I to Regulation 
No 2658/87 on the tariff and statistical 
nomenclature and on the Common Cus­
toms Tariff, as amended by the annexes to 
Regulations Nos 2886/89, 2472/90, 
2587/91, 2505/92, 2551/93 and 3115/94, 
which provides inter alia that heading 
No 8471 (automatic data-processing 
machines and units thereof) does not cover 
machines incorporating or working in con­
junction with an automatic data-processing 
machine and performing a specific func­
tion, does not preclude the classification of 
network cards designed to be installed in 
automatic data-processing machines under 
that heading. Network cards are compar­
able with any other medium whereby an 
automatic information processing machine 
accepts or delivers data in the sense that 
they have no function which they would be 
capable of performing without the assis­
tance of such a machine. Accordingly net­
work cards cannot in any event be regarded 
as performing 'a specific function'. 
Between July 1990 and May 1995 the cards 
in question were therefore to be classified 
under heading No 8471 as units of 
machines of the type referred to, as those 
cards satisfy the conditions relating to 
'units' set out in that Note, since they can 
be connected to the central unit and are 
specifically designed as parts of an auto­
matic data-processing system. 
(see paras 16-17, 20, 24 
and operative part) 
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