Judgment — ECLI:EU:C:2008:535
Date: 2008-10-02
Language of the case: Dutch
Court formation: Fifth 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 – Optocouplers (Council Regulation No 2658/87, Annex I, Headings 8541, 8542 and 8543; Commission Regulation No 1832/2002) The Combined Nomenclature in Annex I to Regulation No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Regulation No 1832/2002, must be interpreted as meaning that an optocoupler, regardless of whether or not it contains an amplifying circuit, falls within heading 8541. The tariff classification of optocouplers cannot vary according to the presence or absence of an integrated amplifying circuit since the latter serves only to ensure good transmission of signals and does not fundamentally alter the characteristics and properties of the optocoupler as a photosensitive semiconductor. That classification is therefore specific and appropriate. (see paras 23-25, operative part)